- Connectivity of information
- Consistency and comparability
- Strategic focus and future orientation
The Marks and Spencer Report provides a concise insight into the company's strategic objectives and the strategies in place and plans to achieve them which are then linked to key performance indicators
A summary of performance is provided which covers both financial performance and performance against their plan, demonstrating the Group's operational performance against management’s targets. The spread includes both financial and non-financial operational objectives which follow on naturally from the Group strategy.