Activity report and communication: deciphering a revolution

For several years, the activity report has begun a transformation. From an arid financial document, it has evolved to establish itself today as a communication tool in its own right. Its 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 communication opportunity Legally, only SAs, SARLs and SNCs[1] are required to establish an activity report. Intended for their shareholders, this document initially reported on the annual accounts, the social accounts and communicated legal information relating to the company. Since September 2017, and the transposition of a European directive[2], certain companies are now required to also produce a non-financial performance declaration. This is how the integrated report has developed. An obligation, certainly, 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 much more than a...