APPENDIX C

INTEGRATED PERFORMANCE REPORTING

A GUIDE FOR ASSESSING PERFORMANCE REPORTING TO SENIOR MANAGEMENT AND THE BOARD OF DIRECTORS

CO-SPONSORED BY THE

CANADIAN PERFORMANCE REPORTING INITIATIVE

OF THE

CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS

AND THE

CREDIT UNION INSTITUTE OF CANADA

1999

PREPARED BY

ROB MCLEAN

Matrix Links International Inc.

©MATRIXLINKS, CUIC, CICA, 1998/1999/2000/2001

TABLE OF CONTENTS

  1. Background and overview
  2. A framework for evaluating integrated performance reporting practices and capabilities
  3. Financial performance reporting
  4. Operational performance reporting
  5. Integrated indicators reporting
  6. Comparative performance reporting
  7. Value creation reporting
  8. Integrated Performance Reporting Evaluation Matrix: A CPRI self-assessment guide

1. BACKGROUND AND OVERVIEW

Background

This Issue Paper provides senior management and members of Boards of Directors with an overview of key trends affecting performance reporting, and a means of assessing their organization's current practices and capabilities with respect to “integrated performance reporting.”

The focus of this paper is on “internal” performance reporting: that is, reporting to senior management and the board of directors. All other aspects of performance measurement and reporting, while important, are beyond the scope of this paper. Specifically, this paper does not address:

  • External performance reporting or disclosure to investors or creditors
  • Performance measurement of individuals or of organizational units ...

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