Engelske GrantThornton beskriver i en rapport, hvor- dan virksomheder kan beskrive deres strategi som en bestanddel af god selskabsledelse. Blandt andet hed- der det, at: ”disclosed risks and KPIs provide essential context for the presentation of strategy. KPIs should reflect the measures used to monitor business per- formance, while principal risks should indicate what the company believes could prevent it from reaching its strategic objectives. This year, fewer than half of all FTSE 350 companies provide insightful disclosures, with many falling down on basics such as outlining how performance compares to targets. More positi- vely, companies reveal a wider vista in their chosen indicators: although still biased towards financial KPIs,
more non-financial measures are being disclosed. Companies do a better job at describing their risks than their KPIs, with 63.8% offering good or detailed descriptions of their principal risks. Some companies are taking innovative steps to ensure their profiled risks represent a true picture of the challenges they face. Henry Knowles, Company Secretary of molten metal flow engineering company Vesuvius plc, says its risk-capture process draws on input from the whole company. “It is both bottom up and top down, from the executive committee and non-executive directors to operational management. All parts of the business contribute, so that we can genuinely assess everyone’s view of what is material in the context of risk.”
