Reporting about value creation – Evidence from the Netherlands

Kavita Nandram () and Mohamed El Harchaoui ()
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Kavita Nandram: AFM and UvA, Amsterdam, Netherlands
Mohamed El Harchaoui: AFM, Amsterdam, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2020, vol. 94, issue 7-8, 313-329

Abstract: Value creation is a key element in transparent and informative reporting, as it gives a better impression of the risks and opportunities that a company faces. Companies are expected to report about value creation in their annual report under various regulations and frameworks in relation to non-financial reporting. Therefore, the aim of this study is to obtain insight into whether Dutch AEX and AMX listed companies are making any progress on reporting about value creation in their 2018 annual reporting. Our analysis shows that reporting about value creation can be more specific and companies can pay more attention to any possible destruction of value. Additionally, companies can provide better insight into the long term and other effects of their chosen strategy in their value creation models. The paper provides a number of examples of good practice as inspiration for companies.

Keywords: Integrated; Reporting; Value; creation; Non-financial; Reporting (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:94:y:2020:i:7-8:p:313-329

DOI: 10.5117/mab.94.50394

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