Managerial Accounting: Analyzing Trelleborg's Reporting Quality

This report analyzes the nature and quality of reporting for Trelleborg, a Swedish company that provides engineered polymer solutions. The report evaluates the company's alignment with the PWC reporting framework, accessibility, comprehensiveness, and overall conclusion. It also covers external drivers, resources and relationships, and performance, with a focus on economic, social, technical, strategy, business model, governance, and risk aspects.

Running head: MANAGERIAL ACCOUNTING
Managerial Accounting
Name of the Student
Name of the University
Authors Note
Course ID

1MANAGERIAL ACCOUNTING
Table of Contents
Executive Summary:..................................................................................................................4
External drivers..........................................................................................................................6
Competitive............................................................................................................................6
Reporting Critic......................................................................................................................6
Accessibility...........................................................................................................................6
Comprehensiveness................................................................................................................6
Overall Conclusion.................................................................................................................6
Reporting Critic......................................................................................................................6
Accessibility...........................................................................................................................7
Comprehensiveness................................................................................................................7
Overall Conclusion.................................................................................................................7
Reporting Critic......................................................................................................................8
Accessibility...........................................................................................................................8
Comprehensiveness................................................................................................................8
Overall Conclusion.................................................................................................................8
Reporting Critic......................................................................................................................9
Accessibility...........................................................................................................................9
Comprehensiveness................................................................................................................9
Overall Conclusion.................................................................................................................9
Reporting Critic....................................................................................................................10

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Accessibility.........................................................................................................................10
Comprehensiveness..............................................................................................................10
Overall Conclusion...............................................................................................................10
Reporting Critic....................................................................................................................10
Accessibility.........................................................................................................................11
Comprehensiveness..............................................................................................................11
Overall Conclusion...............................................................................................................11
Reporting Critic....................................................................................................................11
Accessibility.........................................................................................................................11
Comprehensiveness..............................................................................................................12
Overall Conclusion...............................................................................................................12
Reporting Critic....................................................................................................................12
Accessibility.........................................................................................................................12
Comprehensiveness..............................................................................................................12
Overall Conclusion...............................................................................................................13
Reporting Critic....................................................................................................................13
Accessibility.........................................................................................................................13
Comprehensiveness..............................................................................................................13
Overall Conclusion...............................................................................................................14
Reporting Critic....................................................................................................................14
Accessibility.........................................................................................................................14

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Comprehensiveness..............................................................................................................14
Overall Conclusion...............................................................................................................15
Resources and relationships: Financial Assets:........................................................................16
Resources and relationships: Physical Assets:.........................................................................17
Resources and relationships: Customers:.................................................................................19
Resources and relationships: People and Culture:...................................................................21
Resources and relationships: Innovation G&S:.......................................................................22
Resources and relationships: Brand & IA:...............................................................................23
Resources and relationships: Process and Supply Chain:........................................................24
Performance: Operational Performance...................................................................................26
Performance: Economic Performance......................................................................................27
Performance: Social Performance............................................................................................28
Performance: Environmental Performance..............................................................................30
Performance: Segmenal Performance......................................................................................31
Reporting of Material Matters:.................................................................................................33
Material matters critique:.........................................................................................................34
References:...............................................................................................................................35

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Executive Summary:
The framework of PWC provides both the internal and external view regarding the decision
making and sustainable creation of value of a company’s present performance. The report is
based on providing the analytical assessment of the nature and quality of reporting for
Trelleborg. The company is originally from Sweden and focuses on providing engineered
polymer solutions.
The results of the reflected that both the depth and disclosure principle were in accordance
with the framework. There are certain heightened performance disclosure in areas of:
Strategic Elements
a. Business modelling
b. Governance
c. Strategy
d. Risk
Performance elements
a. Economic
b. Operational
c. Segmental
The report provides a greater disclosure of the company’s strategic elements in respect of the
performance and relationship. Certain elements such as financial assets, process and supply
chains were easily accessible from the content page.
Further conclusion:
Alignment with PWC reporting framework

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The degree of disclosure and comprehensiveness of Trelleborg reporting is in agreement with
the performance elements that are contained in the PWC value framework. The framework
would provide the readers in better understanding.
Accessibility
The majority of PWC framework were easily accessible in the reports. Both the qualitative
and graphical presentation is provided in a comprehensive format.
Comprehensiveness:
The readers are provided with an insight regarding the following;
a. Performance targets
b. Benchmarks
c. Historical metrics
Limitations:
There are few limitation to the study which includes;
a. The study is dependent on the research interpretation
b. Only single reporting is studied
c. The nature of reporting will be different in other entities

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External drivers
Competitive
Reporting Critic
The various types of competitive elements set out in the annual report of the company
can be identified with disclosure on comparable competitors (PwC 2018).
Accessibility
This section of the study can be accessed in the annual report published in 2017 under
the drivers for market presence in page 41. The name of the section is “few comparable
competitors”.
Comprehensiveness
The different aspects of comprehensiveness under this section shows that market
mainly comprises of significantly smaller companies having regional specialities in niche
markets in several product categories. The company has declared some of the major
competitors for Trellborg includes Bridgestone, Continental, Freudenberg, Hutchinson, NOK,
Parker Hannifin and Sumitomo Riko.
Overall Conclusion
The overall depiction of disclosure on competitive aspects can be depicted in terms of
not only domestic but also international competitors. Therefore, this disclosure the company
has evaluated the competitive scenario in a holistic manner making it good.
Regulatory and Geopolitical
Reporting Critic
The regulatory information is broadly classified under resource efficiency for
sustainability, customised solutions to general industry, GRI G4 guidelines and external

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auditors and regulatory compliance for anticorruption. The geopolitical changes is defined
with geoeconomic changes and shifts in power (PwC 2018).
Accessibility
The accessibility of regulatory information and geopolitical information on the annual
report of 2017 is identified in pages 40, 48, 49, 51, 52 and 63.
Comprehensiveness
The regulatory compliance of the company is mainly stated with:
 Compliance with laws and courts under GRI G4
 Compliance with resources such as energy, climate, emissions
 Regulatory approach for diversity and social engagement
The geopolitical discussions of Trellborg is depicted with significant information on
 Information disclosure on Growth factors which are taking place across various global
regions
 Inclusion of factors such as global economic growth on social changes which can
influence countries and geographical areas
 Consideration of developments which can be brought by teams operating in both
global and local markets
Overall Conclusion
The company has disclosed a vivid information on both regulatory information and
geopolitical changes. Therefore, information quality of these parameters is good.
Economic

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Reporting Critic
The report has a moderated on various implications of economic growth influence in
the products and solutions offered by Trellborg. Moreover, it has also been able to disclose
information with states about strongly linking the demand of transportation with positive
economic activities in a particular region or country (PwC 2018).
Accessibility
The basic information pertaining to economic growth implications can be found in
resource efficiency for sustainability section in the page 40 of annual report 2017.
Comprehensiveness
The overall comprehensive understanding can be identified with
 The products and solutions offered by the company having distinct properties in
contributing towards a sustainable environment
 demand for transportation strongly related with the positive economic activity
 Effect of economic environment in terms of better yield and power requirements for
ploughing
Overall Conclusion
The overall information available on the economic disclosures can be identified with
sufficient disclosure of information in terms of both transport industry and materiality
impacts on the company. However, there is insufficient scope of information on how the
company will manage economic risk in an event of financial crisis. Therefore, such a nature
of discourse in the annual report can be depicted as bad.

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Social
Reporting Critic
The social responsibilities of the Trellborg is reported with focus on target and
outcomes. The company has also considered corporate social responsibility in terms of tax
accounting. The company is also included is information on social engagement which is
needed with the key stakeholders (PwC 2018).
Accessibility
The information on social declarations is present under drivers for market presence in
page 40, focus of the company in real aspects in page 48, social engagement under
materiality aspects in page 49. In addition to this, it is also discussed on target outcomes
based on social responsibilities in page 11.
Comprehensiveness
The social initiatives have been clearly defined as per supporting of local
communities in which it is seen to be operating with a variety of social activities and also
providing support for teaching and educational activities to the young population. The
outcome for the social activities has been identified with effective support for child and youth
development programs in countries such as India, Sweden and Sri Lanka. The strategy
marketing programs have benefited the consumers in terms of marketing automation, web
marketing and other digital marketing channels.
Overall Conclusion
The company has considered wide range of social initiatives in terms of tax
accounting and strategic marketing therefore, this disclosure can be stated as good.

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Technical
Reporting Critic
The technical aspects of reporting are mentioned under support for local technical
operations under the subheading strategy supported by four cornerstones. There are also few
mentions about technical aspects in terms of sending out the service technicians at the time of
inter-fit concept (PwC 2018).
Accessibility
The accessibility of such information can be traced in page 30 of annual report under
strategy supported by four cornerstones.
Comprehensiveness
The comprehensiveness of such an information is not only lacking in detail but also
application. It can be seen that the only information disclosed is identified with the company
using sensors on subsea buoys, aircrafts and tires.
Overall Conclusion
There is a significant gap in information in terms of disclosures made about
achievements in the field of technological initiatives along with proposed technological
solutions in the future years. This disclosure of information is seen as ugly.
Strategy
Strategy objectives
Reporting Critic
The reporting of strategy objectives for Trellborg can be depicted with ERM
priorities. In addition to this, it has also stated about long-term incentive program of including

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instigation of new programs include ongoing three-year programs. Some of the meat reality
aspects of strategy is also disclosed with impairment of financial assets.
Accessibility
The information pertaining to strategic objectives can be clearly identified with the
excellence in core processes which is depicted in page 33 of the annual report, strategic
objective for climate change in page 57 and ERM priorities on page 66 of the annual report.
Comprehensiveness
The strategy could objectives pertaining to ERM priorities can be clearly depicted in
terms of eight major risk areas which includes resolution strategy for damage or substantial
loss of property within the entire group. The size of provisions for the strategic objectives
associated with materiality is consisting of the treatments for differences among the carrying
amount and present value of the estimates for the future cash flows.
Overall Conclusion
The overall information pertaining to strategy objectives is seen to be poor in nature.
Henceforth, the strategic objectives disclosure is seen to be Ugly.
Business model
Reporting Critic
There is a prominent information available on the use of business models under areas
of growth in Trellborg. In addition to this, some of the other extracts of information on this
topic is also present with multi-dimensional growth models adopted in 2017.
Accessibility
The accessibility of information on five years perspective of business model can be
identified under areas of growth which is stated in page 4 of the annual report. In addition to

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this, there is an ample information on business accelerator which is stated under business
accelerator. This is present under page 20 of the annual report.
Comprehensiveness
The use of business model consists of increased focus with broadening the offering to
the customers and integrating more organic opportunities for new digitalized business
models. It has also made significant specifications about the use of multi-dimensional growth
of business model in 2017 during the acquisition process of US manufacturer for advanced
composites of aerospace applications. This was directly seen with the launch of new products
rolled out at the e-commerce platform.
Overall Conclusion
There is a significant information available on business models in terms of business
accelerators and new ways to generate value from technologies. However, the lack of
information can be clearly depicted in terms of application of business model in strategy
framework. Therefore, this section of reporting can be stated as bad.
Governance
Reporting Critic
The corporate governance declarations have been clearly identified with its support
for future positioning.
Accessibility
The corporate governance accessibility can be directly seen in page 71 under the
section governance and responsibility.
Comprehensiveness
Some of the important aspects associated to the corporate governance supporting
daily work and future positioning is stated with the activities which are listed as follows:

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 Efforts in maintaining high level of intensity of sales activities
 Flexible support provided by the board for adopting to necessary structural changes to
accommodate with current market situation
 Disclosure about external policy instruments and internal policy instruments
 Disclosure about shareholders, auditors, board of directors, staff functions and
controlling precedent and CEO
Overall Conclusion
As per the depiction of the report there is ample information available about corporate
governance therefore such a disclosure can be stated as good.
Risk
Reporting Critic
The various domains of risk faced by the company has been discussed with supply -
related risk, major potential risk impacts, financial risk, confidence risk and sustainability
related risk (PwC 2018).
Accessibility
The information on the major risk impediments can be easily identified under value
generation section of the annual report in page 28 and 29. The management of group level
risk factors are stated in page 66-69.
Comprehensiveness
The comprehensiveness in the information can be identified with disclosure of supply
related risk which shows that company have taken several initiatives to control the direct
upstream activities in the value chain which can have a negative impact on the performance.
Moreover, it has also taken number of risk initiatives which are managed at group level. The

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focus on the primary financial risks are carried out by focusing on foreign exchanges,
financial credit risk, interest rate risk and liquidity risks.
Overall Conclusion
It can be concluded that there is a wide range of information available pertaining to
risk management measures. Therefore, such a portrayal of information is seen to be good
Remuneration
Reporting Critic
The relevant disclosures about remuneration is stated in the section of the
remuneration committee under the corporate governance structure. The report is also
disclosed auditor’s remuneration.
Accessibility
The auditor’s remuneration can be accessed in page 98 of the annual report. The
information pertaining to employee benefits and payroll overheads can be obtained in page
126 of the annual report. The information on remuneration committee can be accessed from
page 73 of the annual report.
Comprehensiveness
the relevant information about remuneration matters shows that, this is related to
disclosure of matters which are related to employment conditions for the purpose of
succession planning, leadership development and consideration of other employability
factors. A significant component is under auditor’s remuneration is specified with audit
activities, tax consultancy services and other services. Some of the other depictions can be
identified with employee benefits, other remuneration and payroll overheads.

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Overall Conclusion
There is only a limited amount of information available on the remuneration which is
paid to the manager and executives of the company. Therefore, such a disclosure can be
identified as ugly in nature.

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Resources and relationships: Financial Assets:
Report Extract: Page 120
Report Critique:
Characteristics of the report that derive the PWC Financial Assets elements of framework
a. Values of the financial assets – financial derivative instruments, financial liabilities,
debt and securities.
b. Financial health
c. Credit risks in receivables
Extensiveness & Accessibility:
With respect to the framework of PWC it is difficult to obtain the information
regarding the financial assets since it thin in nature (De Villiers et al., 2014). The financial
assets are stated under the financial instrument context that are explained under the notes

17MANAGERIAL ACCOUNTING
section. For an international company like Trelleborg there must be extensive amount of
information regarding the policies of assets and debt.
Comprehensiveness:
The financial instruments provides information regarding the company steps towards
reduction in risk and sufficient liquidity but the same is not done with any particular targets
or benchmarks. There is nowhere in the report the details regarding the past performance has
been discussed for financial assets.
Conclusion & Strength:
The financial assets of Trelleborg is not communicated property under the notes
section of financial instruments. A low emphasis has been placed by the company in this area
and overall quality of reporting the information of financial information is ugly.
Resources and relationships: Physical Assets:
Report Extract: Page 129

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Reporting Critique
Characteristics of the report that derive the PWC Physical Assets elements of framework
a. Disclosing book value of assets
b. Present, past and future values discussion
c. Effectiveness and efficiency of assets
Extensiveness & Accessibility
The explanation regarding the Physical Assets techniques of measurement that are
used by Trelleborg is easily accessible company’s accounting policies (Cheng et al., 2014,).
The annual report of Trelleborg exclusively provides description regarding the accounting

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policies, amended accounting standards and interpretation as well as identification of the
assets methods with supportive calculations.
Comprehensiveness:
The reporting of Trelleborg property, plant and equipment is wide
There are certain attributes of the physical that are communicated below;
a. Techniques of asset valuation that involves subtracting the historical cost with the
impairment and depreciation provisions
b. Schedules of depreciation and amortization
c. Rates of depreciation and amortization
However, there is a lack of comparative rates of depreciation with the applicable rate of
taxation.
Conclusion & Strength:
The physical assets of Trelleborg provides supportive explanation to the consolidated
financial position of the company with detailed calculation of fixed assets. The overall quality
of presenting the Physical Assets of Trelleborg is good.
Resources and relationships: Customers:
Report Extract: Page 34

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Reporting Critique:
a. Percentage of customers and breadth of customer base
b. Percentage of geographically customer revenue
c. Relationship with vital customers
Extensiveness & Accessibility:
The annual report of Trelleborg does not provides any specific information regarding
the customers. But being an international company it provides segmental information
regarding the customers which is easily accessible. A large part of the customer’s information
is obtained from the geographical distributions reporting the geographical location of the
customers.
Comprehensiveness:
The comprehensiveness of the geographical customer segments is very much
extensive and some are listed below;
Net sales per geographic
market
Revenue Growth Analysis
Net Sales Per Segment
EBIT Margin
Operating Cash Flow
Percentage of the total company revenue
However there is an absence of country wise budgets and targets. The reports also
lacks a comparative view of revenue from each segments.
Conclusion & Strength:
As anticipated there is no such customer specific information presented in the report but
geographical trend of the customers are presented. The overall quality of presentation
regarding Trelleborg Customers reporting is bad.

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Resources and relationships: People and Culture:
Report Extract: Page 63
Reporting Critique:
Characteristics of the report that derive the PWC People & Culture elements of framework
a. Extent of workforce competency
b. Workforce motivation and indulgence
c. Career advancement opportunities
d. Work culture regarding employee behaviour, communication and co-operations
Extensiveness & Accessibility
There are certain details that are easily available from the content page of the
corporate social responsibility for Trelleborg is given below;
a. The policy of Trelleborg gender diversity

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b. Goals of the gender diversity that comprises of the recognition of women talent both
within and outside of the organization
c. Development of the current employees by link company’s strategy with the
employees development
d. Company’s ethics and integrity
The overall of people and culture is better and covers wide range of information.
Comprehensiveness:
As the extensiveness of the information that is covered mostly involves qualitative
and it is related to the policy instead of performance.
The company has reported gender ratios by breaking down the senior management
and board but lacks reporting regarding the specific targets and benchmarks. This provides
readers with less information in determining performance.
Conclusion & Strength:
The reporting of Trelleborg people and culture is bad since it involves very little depth of
directions and values from numerous policies.
Resources and relationships: Innovation G&S:
Report Extract: Page 33

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Reporting Critique:
Characteristics of the report that derive the PWC Innovation G&S elements of framework
a. New quality goods and wide range of products and services
b. Innovations in system and procedure
Extensiveness & Accessibility:
Trelleborg pushes to be the leader in innovation as the company publicly expressed
the business strategies and extensiveness in communication all through the document.
However there is no such specific references towards innovative performance and this
significance of accessibility to readers diminishes.
Comprehensiveness:
The innovative sections is regarded as most comprehensive and consolidated
reporting for the Trelleborg. The company makes the qualitative changes by rolling out its
new products as the drive towards business growth along with the basis of innovative
spending. While portraying the strategic business positioning, Trelleborg did not provided
any forecast benefit from the innovative investment.
Conclusion & Strength:
Trelleborg innovation in its products and services can be extracted from the strategic
context of the report but lacks measurement of the performance. There is very minimal focus
expressed towards medium and long term targets. The overall quality of presentation is ugly.
Resources and relationships: Brand & IA:
Report Extract: Page 114

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Reporting Critique
Characteristics of the report that derive the PWC Research and Development I&A
elements of framework
a. Creating brand protection and value
b. Use of intangible assets
Extensiveness & Accessibility:
Trelleborg has surprisingly provided very little information on brand recognition and
intellectual property assets. The only reference that is made in the annual report is under the
heads of Research and Development which is not easily accessible to readers.
Comprehensiveness:
There is no such performance related information is conveyed through the intellectual
property and does not comprises of any specific values or positioning of company.
Conclusion and Strength:
The overall quality of Trelleborg Brands and Intellectual Asset reporting is ugly.
Resources and relationships: Process and Supply Chain:
Report Extract: Page 114

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Reporting Critique:
Characteristics of the report that derive the PWC Process and Supply Chain elements
of framework
a. Uniform purchase of purchasing procedure
b. Reduced waste
c. Recognizing and selecting marketing segments
Extensiveness & Accessibility:
Trelleborg provides detailed information regarding the supply chain and process
which is easily accessible under portfolio optimization. The company has exclusively
provided an explanation regarding the supply chain that contributes to business growth and
improved sales. The company makes extensive reference to purchasing, manufacturing and
sales excellence.
Comprehensiveness:
There are certain aspects of the Trelleborg reporting of Processes and Supply chain that is
listed below;

26MANAGERIAL ACCOUNTING
a. Working proactively to optimize the core processes
b. Systematically assuring competitiveness in purchase functions
c. Concentrated distribution of logistics and supply chain
Conclusion and Strength
The overall quality of reporting for supply chain and processes is good for Trelleborg.
Performance: Operational Performance
Report Extract: 54
Reporting Critique:
Characteristics of the report that derive the PWC Operational Performance elements of
framework
a. Compliance with business operations
b. Resources of business
c. Social indulgence
d. Gender diversity

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Extensiveness & Accessibility:
Trelleborg provides a detailed metric of operational performance with solutions for
better sustainability. The area of operational focus for Trelleborg includes the regulatory
compliance and material aspects of business.
Comprehensiveness:
The company uses the targets to relatively measure its business performance. Its
reporting provides value to the readers that can be added with the inclusion of explanation of
how the target is computed as well as the direction of performance in respect to prior year.
Conclusion & Strength:
Trelleborg has provided highlights of operative performance and the overall reporting
of Trelleborg Operational Performance is good.
Performance: Economic Performance
Report Extract: Page 15
Reporting Critique:
Characteristics of the report that derive the PWC Economic Performance elements of
framework
a. Communication of economic performance by setting targets and outcome

28MANAGERIAL ACCOUNTING
b. Accounting based business ratios
Extensiveness & Accessibility:
Trelleborg economic performance has been widely reported which is easily accessible
to the readers within the annual report. Trelleborg vital economic performance has been
communicated at page 15 that draws the attention of the readers in the financial statement. In
support of each company accounts there is a records of Notes to Accounts. Considering the
financial ratios there is no such devoted sections but they are included in scattered that are
relevant all through the report.
Comprehensiveness:
The financial statements provides the comparative performance against the previous year
that allows the readers to understand the performance trend. In order to provide an added
granular view an insight of the financial structure is added in the notes section that includes;
a. Geographical segment wise sales revenue
b. Financial adjustments
c. Implications regarding taxation
d. Information regarding key acquisitions
Conclusion & Strength:
The economic performance of Trelleborg is clearly communicated that provides
readers with better insight of business. The overall quality of Economic reporting is good.
Performance: Social Performance
Report Extract: Page 11

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Reporting Critique:
Characteristics of the report that derive the PWC Social Performance elements of framework
a. The target and focus that business creates in relation to the social performance
Extensiveness & Accessibility:
Though not the main focus on the yearly report, Trelleborg reporting of the social
performance is included in the company’s corporate social responsibility.
Comprehensiveness:
The company mainly reports is social performance on the below stated areas;
a. Trelleborg reports on the health and safety by linking its business with strategy and
culture
b. Trelleborg places focus on its people by developing group culture under the inclusive
business environment
c. Trelleborg talks about the diversity through qualitative view
d. Trelleborg participates with the community by promoting educational activities in
schools

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Conclusion & Strength:
The company has transparently included the social elements in the corporate social
responsibility report to establish Trelleborg commitment towards social performance. The
overall quality of Social Performance is good.
Performance: Environmental Performance
Report Extract: Page 28
Reporting Critique:
Characteristics of the report that derive the PWC Environmental Performance
elements of framework
a. The values and results that Trelleborg creates in relation to the environmental
performance

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Extensiveness & Accessibility:
Trelleborg reporting of environmental impact is included as the element of the wider
corporate social responsibility. The company provided a detailed one page demonstration of
the environmental protection activities with bread down of emission that are occurred and
related commentary.
Comprehensiveness:
The environmental aspects of the reporting is given below;
a. Qualitative view of Trelleborg environmental strategy
b. Effects that the company’s manufactured products have on the environment
c. Environmental control procedure of reducing environmental effects
Conclusion & Strength:
As understood the environmental effect and reporting is not the central focus on the
annual reporting. The information provided is extensive but lacks product segment
contribution. The overall reporting of Environmental performance is bad.
Performance: Segmenal Performance
Report Extract: Page 30

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Reporting Critique:
Characteristics of the report that derive the PWC Segmental Performance elements of
framework
a. Segment wise performance includes the geographical segments based on the business
units or area of products.
Extensiveness & Accessibility:
Trelleborg geographic wise product segments is communicated comprehensively both
in terms of the quantitative and qualitative all through the annual report. Trelleborg highlights
the performance of each segments through segment wise reports.
Comprehensiveness:
Each segment of the sector is reviewed based on the following information
Depth of Reporting Description of Focus
Performance indicators a. Growth in revenue
b. Growth in profits
c. EBIT
d. ROCE
Market trends Yearly performance of the segment
Geographical trends Qualitative descriptions of the vital growth
drivers

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Conclusion & Strength:
The details that is provided by the Trelleborg product segment is very much extensive
because it is a blend of historical context, performance targets with relevant future outlook
for the readers. The overall quality of reporting is good.
Reporting of Material Matters:
Corporate responsibility:
Trelleborg is regarded as the leader of the engineered polymer solutions. The
company seal, damp and protect the appliances of critical nature in the demanding
environments. The innovative solutions of the company speeds up the performance focus for
its customers in a sustainable manner.

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Material matters critique:
The definition of materiality represents the information that is required to be stated or
omitted or any misstatement that would result misinformation for the investors (Messner,
2015). Trelleborg has addressed the investors with necessary information by highlighting the
sections from the start of the report. Later it addressed the shareholders by reporting on the
corporate social responsibility. The approach undertaken by company has created a reader
focused information for increasing the comprehensiveness.

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an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7),
1042-1067.
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& Accountability Journal, 28(3), 365-402.
Presentations - Investors - Trelleborg AB. (2018). Retrieved from
http://www.trelleborg.com/en/investors/presentations
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https://www.pwc.com/gx/en/audit-services/publications/assets/pwc-ir-practical-
guide.pdf [Accessed 26 Sep. 2018].

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https://www.pwc.com/gx/en/audit-services/corporate-reporting/assets/our-integrated-
reporting-framework.pdf [Accessed 26 Sep. 2018].