continued from page
one
The guidelines we provide here build on the regulators'
recommendations by showing how their objectives and
intentions for the MD&A or OFR can be implemented
in an highly effective manner on the Web, the medium
on which investors are most likely to access these
disclosures.
The online MD&A we describe facilitates and serves
investors' needs by making it more efficient and convenient
for them to use the web version. The techniques apply
universally. They can be implemented regardless of
the substance or scope of your company's MD&A,
OFR or equivalent.
These guidelines should be used in combination with
our guidelines for
financial statements as part of a Web-based financial
report. Additional relevant background on online
annual reports, including how investors use online
annual reports, is provided in our report Why
most online annual reports fail.
More
Read our