Managerial Accounting: Analyzing Trelleborg's Reporting Quality

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

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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