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1) a) Please for reports for boards, is two years of data ,this year and last year ,considered adequate?
b) Please for reports for boards, is once a year enough?
c) when the question says sustainability in the long term of a company-what is a direct measure of
thisNot sure what you mean by ‘report for boards’. Generally if the board is assessing financial performance using management accounts, they will look at this year compared to last year. I would expect the board to look ar financial performance every month. Annually is inadequate.
There is no single direct measure for sustainability. It is multi-faceted and will depend on the nature of the business.
Eg a mining company would assess reserves of minerals.
A technology or pharmaceutical company might look at patent lives.
Some companies publish environmental information like % of material recycled or amounts of renewable energy used.
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