The category of Key figures is one of the first that was created to revitalize the structure of the report and provide a summarised reading of the results.
It typically includes a table representing an array of operational and financial key data from the last 5 years. This table is usually visualised with graphics that complement or illustrate some of the table data.
The purpose of graphs is to visualize the situation of the company, so they appear more when times are good. But there are also habits. In the United Kingdom where key figures are called "Highlights", they generally consist of a single table that fits on half a page while in Belgium, they generally occupy two pages.
The best place for the key figures, is of course at the beginning of the report, which is why in Belgium a cover flap is frequently used and the key figures are placed on the back of the cover and flap.
Some companies place the share price performance graph among the key figures. It is of course the best place if you want to assure maximum visibility. When there is no cover flap, many reports use the back of the cover and the first page to place the summary, the mission statement and key figures.
In addition to the figures, a new category has been developed in England and is called « Key Performance Indicators », KPIs abbreviated. It is already present in half of the British reports. The purpose of KPIs is to present trends in economic performance of the company according to their goals. They are not placed at the beginning but inside the main report.
The use of indicators exist in other countries in the context of the sustainable development report, for example the scheme developed by the GRI.
This obviously goes in the direction of greater transparency and greater control over the management of the company because it requires more continuity and accuracy in reporting.