Transcription of Performance Reporting to Boards: A Guide to …
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Performance Reporting to Boards: A Guide to …
Performance Reporting to Boards: A Guide to Good Practice31 Preface42 Who should read this report43 Introduction54 The principles of financial and business reporting65 The characteristics of good information66 Transparency97 Key Performance indicators118 Information systems119 The CIMA SEM initiative1210 Applying the principles1211 Performance Reporting a checklist1312 Case study 1: extracting value from data supporting14the board at DHL UK13 Case study 2: Metapraxis an early-warning support17system for directors at Tomkins plcReferences/further reading19 Writer: Danka Starovic Production editor: Neil ColeDesigner: Adrian TaylorPublisher: the Chartered Institute of management AccountantsInquiries: (tel: 020 8849 2275)Other executive guides are available at post-Enron discussions aboutcorporate governance have focusedalmost exclusively on theresponsibilities of directors and thestructure of boards.
The board should: Set aims, policy constraints and guidelines, objectives and broad strategy, and then confirm these to the executive management team. Agree defined performance indicators.
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