TFL Vsebine / Revija SIR*IUS

Annual reports from different user groups' perspectives

Letna poročila so eden od ključnih komunikacijskih dokumentov družb, vendar o tem, kako jih različne skupine uporabnikov v praksi dejansko uporabljajo, še vedno vemo razmeroma malo. V prispevku so predstavljeni izsledki kvalitativne raziskave, ki temelji na 24 polstrukturiranih intervjujih z uporabniki letnih poročil v Sloveniji. Posebej je izpostavljen pogled uporabnikov na revizorjevo poročilo, identiteto revizorja ter razmerje med zaupanjem v revizijo in lastno presojo uporabnikov. Izsledki kažejo, da uporabniki različnih uporabniških skupin selektivno uporabljajo posamezne dele letnih poročil. Uporaba letnih poročil je odvisna predvsem od vloge oz. nalog posamezne uporabniške skupine in od pomembnosti konkretne poslovne odločitve, ki temelji na informacijah, vključenih v letno poročilo. Uporabniki letnih poročil pogosto dopolnjujejo informacije, ki so na voljo v letnih poročilih, z informacijami, do katerih dostopajo na druge načine (z informacijami bonitetnih agencij, iz lastnih podatkovnih baz v sistemih CRM, iz razgovorov s ključnimi osebami poročajoče družbe, zanesejo se na zagotovila revizorjev). Revizorjevo poročilo za večino uporabnikov ni osrednji predmet branja, je pa pomemben signal zanesljivosti računovodskih izkazov in poročil o trajnostnosti. Uporabniki praviloma najprej preverijo, ali so računovodski izkazi revidirani, kakšno je mnenje revizorja in ali poročilo vsebuje kakršne koli prilagoditve. Zanimivo je, da uporabniki ne vrednotijo le vsebine mnenja, temveč tudi, kdo je revizor. Pri tem zaznavajo razlike v kakovosti med revizijskimi družbami, čeprav se hkrati zavedajo, da velikost ali prepoznavnost revizijske družbe sama po sebi ni jamstvo kakovosti. Pri prvem poročanju o trajnostnosti v skladu z ESRS-ji so se nekateri uporabniki v glavnem zanašali ravno na revizorjeva zagotovila glede poročanja o trajnostnosti.

Annual reports are among the key communication documents of companies, yet relatively little is still known about how different user groups actually use them in practice. In this paper, we present the findings of a qualitative study based on 24 semi-structured interviews with users of annual reports in Slovenia. Particular attention is given to users’ views on the auditor’s report, the identity of the auditor, and the relationship between trust in the audit and users’ own judgement. The findings show that different user groups make selective use of individual sections of annual reports. The use of annual reports depends primarily on the role and tasks of a particular user group, as well as on the significance of the specific business decision based on the information included in the annual report. Users of annual reports frequently complement the information available in annual reports with information obtained through other channels, such as credit rating agency data, their own databases in CRM systems, discussions with key representatives of the reporting company, and reliance on auditors’ assurance. For most users, the auditor’s report is not the main focus of reading; however, it represents an important signal of the reliability of financial statements and sustainability reports. Users typically first check whether the financial statements have been audited, what type of audit opinion has been issued, and whether the report contains any modifications. Interestingly, users assess not only the content of the opinion, but also who the auditor is. In doing so, they perceive differences in quality among audit firms, while at the same time recognising that the size or reputation of an audit firm does not in itself guarantee quality. During the first year of sustainability reporting in accordance with the ESRS, certain users relied heavily on auditors’ assurance on sustainability reporting.