Performance Reporting to Boards: A Guide to Good Practice

Performance Reporting to Boards: A Guide to Good Practice. 3 ... 4 The principles of financial and business reporting 6 5 The characteristics of good information 6 6 Transparency 9 7 Key performance indicators 11 8 Information systems 11 9 The CIMA SEM initiative 12 ... performance reporting to boards is therefore one of the key factors ................
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