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Audiences
Information is created, modified, consolidated and reported to meet the needs of the consumers of that information. Management information systems exist to assist management with decision making, and financial and accounting information is produced to support both internal and external consumers of that information.
For the purposes of looking at CSR and Sustainability reporting standards, I have divided the target audiences into six types. These include Internal (marketing and operational), Marketing, Regulators (operational and securities) and Analyst/Investors. There are two distinct Internal audiences; internal for marketing and awareness, and internal for operational measurement, reporting, and objective setting. There likewise are two sets of Regulators; operational level and securities regulators.
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