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Illustrative Sample Enhanced Business Reports
For Public Companies
Developed by Members of the Special Committee on Enhanced Business Reporting Public Company Task Force

The Task Force has compiled “Sample Enhanced Business Reports” through which it has articulated the potential solutions and a variety of other related ideas. A full report of the process is available here.

Access Lintun Solutions Online Report (version 1)

You may also access the Lintun Solutions example using a dashboard developed by Metapraxis. Download instructions and access point

Access KNZ developed by PricewaterhouseCoopers

View the Galileo Disclosure Model or download the PowerPoint version. This model was developed by Miklos A. Vasarhelyi and Michael Alles of Rutgers University.

View the eXchange presentation developed by Accenture, LLP and AssetEconomics, Inc.

These sample enhanced business reports and presentations together with their key themes are as follows:

Key Themes Lintun KNZ AG Galileo eXchange

Disclosing key value drivers and their role in driving performance

Utilizing web delivery of information to enhance accessibility through:

a. Providing access to detailed information by allowing readers to “click through” from summary level information components,

b. Providing multiple ways for readers to navigate to detailed information to facilitate delivery of only relevant details dependant upon the context of the reader's inquiry.

Facilitating easier analysis of results through the utilization of generally accepted taxonomies and electronic tagging (XBRL).

Disclose the role of intangible value drivers in delivering current and future performance.

Disclosing measurement uncertainties inherent in reported quantitative information

Adopting an external reporting approach based upon management's internal reporting.

Disclosing a balance of performance metrics to capture both current period performance as well as future growth potential.

Allowing users to access company relevant information from third party sources including peer group information.

Enabling readers to select which group entities to include or exclude from consolidated results

Disclose level and source of assurance for financial and non-financial information.

While Lintun, KNZ and eXchange present ideas that are potential enhancements to existing reporting, the "Galileo" sample report presents ideas that are further departures from current practice.

*Please note that all sample reports were developed as an illustration of the style and content of an enhanced corporate reporting information portal. The content within these reports was developed solely to illustrate the potential scope of corporate reporting information that could be provided within such a portal; all content is entirely fictitious and the demonstrations are not intended to be viewed by the user as being 'complete' or 'comprehensive.'

	Access Lintun Solutions Online Report (version 1)
	You may also access the Lintun Solutions example using a dashboard developed by Metapraxis. Download instructions and access point
	Access KNZ developed by PricewaterhouseCoopers
	View the Galileo Disclosure Model or download the PowerPoint version. This model was developed by Miklos A. Vasarhelyi and Michael Alles of Rutgers University.
	View the eXchange presentation developed by Accenture, LLP and AssetEconomics, Inc.