A Study Into The Importance of OFR Reporting In Annual Reports of Companies (2010)

OFR Reporting In Annual Reports of Companies FTSE 100 companies Dissertation – The introduction of Operating and Financial Review made major changes in UK, this is regulation put forward by the Accounting Standards Board and is expected that companies will prepare it at the end of each and every financial year. Major issues happened in UK by making the statement a mandatory one for the quoted companies. Latter on the government decided to make it a non- mandatory one. The level of corporate transparency among the listed companies is the main reason that gave birth to regulation like OFR.

By issuing such a regulation the board and the government thought that it will improve the level of social reporting among the companies. It was made mandatory for listed companies because, there share are more in the stock market and they also have an increase in rate of stakeholders. As the subject is extremely new and made major innovation in the UK companies this has selected as the topic of the dissertation. The main objective of this study is to find out the importance of such a regulation in the annual reports of the company.

It will also research on what changes have happen in the reporting level of the companies after the issue of OFR. It is expected that the regulation will make a different in the future reporting among the companies. This dissertation is done with research of FTSE 100 companies. It is also expected that the in future there will be much more emphasis given on the Operating and Financial Report.

  • 13,000 words – 70 pages in length
  • Excellent use of literature
  • Expertly written through
  • Good in depth analysis
  • Ideal for finance and accounting students

1 – Introduction
Significance of the Study
Research Questions
Research Methodology
Limitations of Study
Layout of the Dissertation

2- Literature Review
Theoretical Concepts
Legitimacy Theory
Stakeholder Theory
Stewardship Theory
Corporate Social Responsibility (CSR) and Operating Financial Review (OFR)
Historical Development of OFR
Development Timeline of OFR
Gaps in the Literature

3 – Research Methodology
Research Questions
Requirements of OFR
Social Reporting In OFR
Research Design
Sample Selection
Data Collection
Summary of Research Methodology

4 – Data Analysis
Companies Researched
Analysis of Availability of OFR Reports
Assessing the Essential Features of OFR
Analyzing the CSR Attributes in OFR
Environmental Report
Work Place Report
Market Place Report
Community Report
Average Scoring Of Companies

5 – Conclusion
Research Objective
Summary of Findings
Current OFR Reporting
Current Social Reporting In OFR
Conclusion and Recommendation


Appendix Section

OFR Reporting Finance Dissertation
OFR Reporting Finance Dissertation

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