Activity report and communication: deciphering a revolution

For several years, the activity report has undergone a transformation. From an arid financial document, it has evolved to impose itself today as a communication tool in its own right. His new challenge: to embody the company. Between the impetus of legislation and new communication practices, deciphering a medium like no other, with The Editorialist. From obligation to opportunity for communication Legally, only SAs, SARLs and SNCs[1]are required to draw up an activity report. Aimed at their shareholders, this document initially reported on the annual accounts, corporate accounts and provided legal information relating to the company. Since September 2017, and the transposition of a European directive[2], certain companies are now required to also make a non-financial performance declaration. The integrated report was thus developed. An obligation, of course, but above all an opportunity to make this new system a real tool for strategic management and original communication! Because it is clear that today, the integrated report has become...