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Getting Beyond Good Enough: Higher-Value Reporting for the Board

Sponsored By CFO Research Services

Topics:
Compliance & Governance
Finance & Risk Management

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Abstract:
In parallel surveys, a "perception gap" is revealed between board members' favorable assessment of finance's information reporting and finance executives' own more-critical self-evaluation. Finance executives, while indicating that they are doing an adequate job, are more reluctant than the board respondents to give the highest ratings to the information and analysis they provide the boards. In particular, the surveys reveal that both finance executives and board members recognize the need for more and better forward-looking information and analysis in areas such as operational performance reporting, forecasting, and risk reporting and analysis.

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