In addition to the audited results, a lot of companies also publish adjusted figures. There is nothing wrong with this in principle if these figures are clearly defined, described in a comprehensible and not misleading way, used consistently over the course of time, and transferred to the audited figures.
The same is true for figures that go beyond those in the audited financial statements, for example relating to incoming orders or to the sustainability report.
It is OK, whether in operational terms or in the area of sustainability, if everything is not yet in perfect shape at the company itself. It is crucial that this potential for improvement is recognized and reported and that the steps involved in driving this improvement forward are presented.
This reporting that goes beyond the audited financial figures creates added value. To this end, however, it must not be selective or embellished but objective, consistent over the course of time, and relevant for decision-making processes. Where possible, statements and arguments have to be underpinned by verifiable facts and figures: «Where is the evidence?»
The communication style and tone can also be used to place facts and figures in the right context. Honest, clear statements create trust.
