Resetting Reporting: From Disclosure to Value - Luminous
Download Resetting Reporting: From Disclosure to Value - Luminous
Reporting is at a crossroads. Regulatory requirements are intensifying, investor expectations are shifting, and annual reports are often criticised for being too long, too complex, and too backward-looking. Disclosure has become a tick-box exercise - when it should be a powerful way to communicate purpose, performance, and future value.
Our new research, Resetting Reporting – From Disclosure to Value, sets out to address this challenge. Based on in-depth interviews with investors, analysts, regulators, stewardship teams, and corporate reporting leaders - together with a benchmarking review of FTSE 350 companies - Resetting Reporting highlights where reporting is falling short and, crucially, how forward-thinking organisations are getting it right.
The findings are clear: investors don’t just want to know what happened last year - they want meaningful insight into strategy, risks and opportunities. From the importance of the opening pages of the annual report, to sharper alignment between disclosures and investor priorities, to the emerging role of AI in reporting, the research offers practical guidance for companies ready to raise their game.
This is not just another trends piece; it is a practical call to action for companies ready to move beyond box-ticking and reclaim reporting as a strategic tool.
About Luminous
Luminous is a multi-award-winning strategic comms agency working predominantly for FTSE 100 and 250 clients in corporate reporting, ESG disclosure, sustainability, brand and digital. We pride ourselves on our strategic thinking, best-practice content, outstanding creativity and bespoke client service. Since 2002, we have created corporate narratives that distil and articulate the purpose that sets businesses apart and present them in ways that connect meaningfully with stakeholders and show them where the future value lies.
Contact Details
Stephen Butler
Reporting & Strategic Advisory Director
Stephen.butler@luminous.co.uk
www.luminous.co.uk
02071011677
Published 28 August, 2025