These free resources contain research, commentary and links that are relevant to a full understanding of Strategic Capability Evaluation, the Operating and Financial Review and its application.

If you have any recommendations for additions to this resource list, please notify us at resources@futurevalue.co.uk

Reporting Statement: the Operating and Financial Review
This January 2006 publication by the Accounting Standards Board is now the prevailing standard for best practice, superseding Reporting Standard 1 designed for a mandatory OFR.
http://www.frc.org.uk/asb/press/pub1029.html

Corporate Disclosure and Market Valuation
A short article about the earlier research indicating the link between non-financial disclosure and share price - Strategy Magazine November 2004
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Invisible Ink
Article by Kim Warren on the intangible factors covered by the OFR - Business Strategy Review Winter 2004
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Measuring Innovation
White paper about setting KPIs to accelerate innovation, that provides a useful background to the KPI Potential Grid used in Strategic Capability Evaluation
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The Case for Better Corporate Disclosure
Consultation response by Ian McDonald Wood, following revocation of the mandatory OFR by the Chancellor of the Exchequer. This is a closely reasoned, 6-page letter addressed to the Secretary of State for Trade and Industry, dated 24 March 2006.
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Strategy Displays its Potential
A short piece that reviews the experience and findings of the SPS/metaskil Strategy Index and the two-year proof of concept project that underlies Strategic Capability Equity Research. This article argues that prospects for business strategy have never been better regardless of the perverse decision by the Chancellor to revoke the mandatory OFR.
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