Wednesday 3 November 2021 - Report

Annual Reporting (2021)

Topics: Accountability

Departments: Office of the Chief Executive, Treasury & Exchequer

Sector: States Established & States Controlled Entities

Annual Reporting - Report

Report: pdf (655.56 KB)

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Annual reports are a key means by which an entity tells the story of its year. Public annual reporting, done well, enables stakeholders to understand – with trust and confidence – an entity’s strategy and the risks it faces, how much money has been spent and on what, and what has been achieved as a result. It enables stakeholders to hold the entity to account effectively.


This report considers the latest annual reports produced by the States of Jersey and 50 States established and States controlled entities. It compares the reports reviewed to a set of best practice criteria developed by the C&AG. The report also assesses progress made in improving annual reports following the recommendations made by the C&AG in her first report on Annual Reporting published in August 2020.

Alongside the report, the C&AG published her second Annual Reporting Good Practice Guide updated for 2021 which draws out examples from better performing entities to assist all entities in improving their performance.


Few States established or States controlled entities have made significant progress in improving their annual reports for 2020 and significant improvements were needed for most entities to meet best practice.

All entities should consider the issues raised in this report and the C&AG’s Good Practice Guide and seek to improve the accessibility and content of their 2021 annual reports. Annual reports should be clearer about entities’ objectives (and the extent to which objectives have been met), governance arrangements, operations, remuneration and workforce matters. Entities should ensure that their reports are publicly available and are easy to locate.

The States should take the lead in developing their own sustainability reporting and in developing minimum requirements for sustainability reporting by States established and States controlled entities.


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