Evaluating and improving Management's Discussion & Analysis: Baseline report

Are you looking for guidance on the best practices for your Management’s Discussion and Analysis (MD&A)? This report provides a review of best practices in MD&A disclosure, using real examples from TSX-listed companies.

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In 2007, the Canadian Performance Reporting Board (CPRB) conducted a review of MD&As from 30 TSX-listed companies with market capitalizations between $200 million and $40 billion across a wide range of industries.

Evaluating and Improving Management’s Discussion and Analysis: A Baseline Report:

  • summarizes the companies’ self-assessment results
  • provides real-life examples of best practices for MD&A disclosures
  • highlights areas most in need of improved reporting

YOU WILL LEARN:

  • about a comprehensive, best practices self-assessment checklist for producing a high-quality MD&A
  • how the companies surveyed scored for demonstrating best practices overall and by MD&A section
  • key themes, findings and actual examples of what should be disclosed in the following MD&A sections:
    • introduction
    • strategy
    • key performance drivers
    • capability to deliver results
    • accounting disclosures
    • results
    • risk
    • environmental and climate change issues
    • regulatory matters

The CPRB conducted later periodic reviews using this report as the baseline comparison. Read Striving for Improvement: A Review of Management’s Discussion and Analysis in 2008 Annual Reports, the CPRB’s second report using the self-assessment checklist.

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