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Risk Oversight process in Business
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[QUOTE="Yakub02, post: 305979, member: 94426"] Key performance indicators Many companies might include key performance indicators in the annual report, perhaps, as part of the financial highlights. Companies can choose to include whatever they like but ideally, the information reported would be on true KPIs, that is to say, those used by management in running the business. There are no standard versions of many KPIs so best practice would dictate that the company should define how they are calculated. Best practice would also require that the KPIs should be supported by narrative commentary. KPIs might include both financial (e.g. ROCE, gross profit margin etc.) and non financial (e.g. growth in market share, quality scores etc.). Trends Many companies include tables or diagrams in the annual reports to indicate performance in key areas over time. Such information might include revenue, operating profit, profit after tax, eps and share price, typically over a five or ten year period. Some companies also include non-financial information, for example, the number of employees [/QUOTE]
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