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Anne Kirkeby

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

Now in its 12th year, Black Sun's annual flagship Complete 100 research will be released on the 22nd of June.

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. 

This year’s edition - 'The Real Drivers of Value: Lost and Found?' - builds on last year's 'Ticking the boxes, missing the point', analysing reports through key themes and content elements (business model, market, governance etc).

On top of these content elements, this year's research focuses 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

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