Communicating Corporate Performance: A Delicate Balance

This report summarizes a lengthy study by The Conference Board's International Working Group of corporations and institutional investors. Global companies increasingly track and enhance their success by developing strategic performance measures. They are also finding ways to communicate these measures to investors to improve valuation by certain investor-oriented segments of the equity market. Ways to standardize, audit and disclose performance measures are explored together with developments in global disclosure standards and in US safe harbor legislation. The group also explores how to structure communications including high level meetings between institutional investors, corporate executives, and boards of directors to discuss strategic corporate performance. (30 pages)

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