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Strategy disclosure in Dutch annual reports

Author

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  • Santema, Sicco
  • van de Rijt, Jeroen

Abstract

Much attention is being paid to the financial part of the annual reports of companies. Not much research has been done into the quality of the Report of the Executive Board in annual reports (the narrative part). During the past 2 years Dutch firms were reviewed on the way the Executive Board dealt with strategy in their annual report. Our research question was: to what extent do Dutch firms disclose their strategy in their annual report? Annual reports were reviewed on variables, ranging from 'is there a mission statement' to 'what does the company say its actions are next year in relation to the strategy they pursue'. Dutch companies narrowly pass the 'strategy-test'. Especially little attention is paid to objectives, monitoring, business unit goals and future-oriented action plans.

Suggested Citation

  • Santema, Sicco & van de Rijt, Jeroen, 2001. "Strategy disclosure in Dutch annual reports," European Management Journal, Elsevier, vol. 19(1), pages 101-108, February.
    • Handle: RePEc:eee:eurman:v:19:y:2001:i:1:p:101-108
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    Cited by:

    1. Hyung Jong Na & Kun Chang Lee & Seung Uk Choi & Seong Tae Kim, 2020. "Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods," Sustainability, MDPI, vol. 12(2), pages 1-21, January.
    2. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
    3. Isabel‐María García Sánchez & Luis Rodríguez Domínguez & Isabel Gallego Álvarez, 2011. "Corporate governance and strategic information on the internet," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 471-501, May.

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