CLEAR ACCOUNTABILITY AND PROCESS
The preparation of the report should be
supported by clear accountability and process.
The need for early and thorough planning can’t be
emphasised enough. Indeed, it’s critical to the
report being produced on time and within
budget. The board may designate a senior
executive accountable for the preparation of the
report. An integrated reporting team, drawing on
individuals from various business areas, is often
established to provide strategic direction, set
deliverables and timeframes, and monitor
preparation. Smaller organisations could have
smaller teams to undertake this function.