Inbrief

About half of FTSE 100 companies are producing some kind of operating and financial review, even though legal measures requiring them to be published never came into force. An analysis of 23 of the FTSE 100 by the corporate reporting agency Black Sun found 11 had recently produced reviews that went beyond general statutory reporting requirements. However, only three of these featured any key performance indicators on non-financial matters and only two had a special section to say what the future held for the company.