Value reporting

The value reporting refers to the reporting in value-based management . The value reporting can be sent to external recipients and is therefore part of investor relations . It can also go to internal recipients such as B. the management.

Internally as well as externally, it provides information about a company's value drivers , which are becoming increasingly important in connection with the shareholder value concept , and thus shows where the company intends to generate value in the future.

A value reporting system aims to provide comprehensive information that is relevant for value assessment, including qualitative information. Value reporting is an expanded, specifically improved, external reporting by public companies.

Its aim is to give financial investors in-depth insights into how the company generates value. This applies in particular to the vision and strategy and the product, market and technology positioning of a company. Value reporting is intended to reduce information asymmetries and thus increase the financing options for the company. As part of maintaining investor relations, value reporting is an important means of communication.