Evaluation of Analysis and Reporting

Running head: EVALUATION OF ANALYSIS AND REPORTING
Evaluation of Analysis and Reporting
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1EVALUATION OF ANALYSIS AND REPORTING
Table of Contents
PwC value framework elements:.....................................................................................................1
Strategy: Goals and objectives.........................................................................................................1
Report extract: Page 10................................................................................................................1
Reporting critique:.......................................................................................................................1
Accessibility:...............................................................................................................................2
Comprehensiveness:....................................................................................................................2
Overall conclusion:......................................................................................................................2
Strategy: Business model.................................................................................................................3
Report extract: Page 11 and Page 12...........................................................................................3
Report critique:............................................................................................................................3
Accessibility:...............................................................................................................................3
Comprehensiveness:....................................................................................................................3
Overall conclusion:......................................................................................................................4
Strategy: Governance.......................................................................................................................4
Report extract: Page 67................................................................................................................4
Report critique:............................................................................................................................4
Accessibility:...............................................................................................................................5
Strategy: Risk...................................................................................................................................5
Comprehensiveness.....................................................................................................................5

2EVALUATION OF ANALYSIS AND REPORTING
Report extract: Page 46................................................................................................................6
Accessibility................................................................................................................................6
Strategy: Remuneration...................................................................................................................6
Comprehensiveness.....................................................................................................................6
Report extract: Page 79 to Page 87..............................................................................................7
Accessibility................................................................................................................................7
Resources and relationship: Financial assets...................................................................................8
Comprehensiveness.....................................................................................................................8
Report extract: Page 123..............................................................................................................8
Accessibility................................................................................................................................8
Resources and relationship: Physical assets....................................................................................9
Comprehensiveness.....................................................................................................................9
Report extract: Page 94................................................................................................................9
Accessibility..............................................................................................................................10
Customers......................................................................................................................................10
People and culture..........................................................................................................................11
Innovation......................................................................................................................................11
Brands and IA................................................................................................................................12
Processes and Supply Chain..........................................................................................................13
Organizational Performance..........................................................................................................13

3EVALUATION OF ANALYSIS AND REPORTING
Operational....................................................................................................................................13
Economic...............................................................................................................................14
Social.....................................................................................................................................14
Environmental........................................................................................................................15
Segmental..............................................................................................................................15
Nature of Materiality.....................................................................................................................17
Conclusion.....................................................................................................................................17
Reference List................................................................................................................................18

4EVALUATION OF ANALYSIS AND REPORTING
PwC value framework elements:
Strategy: Goals and objectives
Report extract: Page 10
Reporting critique:
This element helps in forming the strategy and goals of an organization comprising of
short-term as well as long-term goals. In other words, it aims to provide the users with the
necessary information of the future plans of the organisation and accordingly, they could
undertake significant decisions.

5EVALUATION OF ANALYSIS AND REPORTING
Accessibility:
The strategic targets and objectives of Evonik could be accessed easily from Page 10 of
its annual report. The target of the organisation is represented in the form of a heading in bold.
The format of the extract is simple supported by clear descriptions for identifying the long-term
value intended to deliver. In case of Evonik, the principles and objectives of the organisation are
laid out in Page 12 of the Annual Report, in which they are associated with previous
performance and future priorities to represent the significance of long-term value.
Comprehensiveness:
On Page 12 of the Annual Report, Evonik discloses its strategy and yearly priorities for
increasing its business value and they include the following:
 Properly balanced and specialty portfolio
 Customer-concentrated and sustainable innovation
 Performance-oriented and open culture
Along with this, quantitative data related to each of the aspects are mentioned in the annual
report along with their past performance for explaining the relationship between the target of
long-term value and actual outcomes achieved.
Overall conclusion:
The 2017 annual report of Evonik helps in clear description of the strategic targets and
objectives of the organisation via effectively formatted information and understandable
reporting. Thus, the proper use of quantitative and qualitative data in association with the
priorities of the organisation increases the performance indication quality.