Anne Kirkeby

The Real Drivers of Value: Lost and Found? Complete 100 research

The Complete 100 is an in-depth analysis into the state of reporting in the FTSE 100.

By examining all one hundred annual reports in detail, our Research & Strategy team identify reporting trends and best practices and assess how companies are responding to challenges and changes within the reporting landscape.

Now in its 12th year, this edition of our Complete 100 research 'The Real Drivers of Value: Lost and Found?’  builds on the 2016 research by focusing on three key themes that we see emerging in the reporting landscape: value creation, evidencing long-term thinking and stakeholder insight.

Some of the more specific trends that come under these themes include:

  • An enhanced focus on wider purpose
  • Demonstrating value created for different stakeholders
  • Alignment of core business with corporate values and culture
  • Improved use of macro-economic trends in the market review

We called this year’s report “The Real Drivers of Value: Lost and Found?” because we are hopeful that while companies may not yet have found a way to articulate the real drivers of value, such as stakeholders, they are at least beginning to.

Pictured right, Anne Kirkeby our Lead Corporate Reporting Consultant, who was the driving force behind this year's Complete 100 research. Anne leads our Insight team which undertakes research and advises FTSE 100 and FTSE 250 clients on best practice and emerging trends in corporate reporting. 

If you would like to arrange to meet with Anne, please contact Sarah Myles

Further Resources

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Key insights from our launch event are summarised in a white paper 

Event Whitepaper Summary

Watch snippets of the key emerging themes discussed at the research launch event 

Black Sun’s ‘Complete 100’ Research is featured in ACCA’s AB Magazine


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Newly found purpose in FTSE 100 companies

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