Communicating Corporate Performance: A Delicate Balance
Dr. Carolyn Kay Brancato
As companies decide to make performance-related information available to
investors, they must weigh how much to disclose to obtain a fair valuation against the risks of such disclosure. This report explores ways to standardize, audit and disclose performance measures, developments in global disclosure standards and in US safe harbor legislation, and how to structure communications including high-level meetings between institutional investors, corporate executives, and boards of directors to discuss strategic corporate performance.