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Unit 10.4 Description vs. Prescription

Unit 10.4 Description vs. Prescription. Language sensitive and reflected writing. What makes the difference ?. Description Describes the non-financial report Prescription Reveals values towards the content  Language makes the difference. Indicator words. bad, good false, right

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Unit 10.4 Description vs. Prescription

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  1. Unit 10.4 Description vs. Prescription Language sensitive andreflectedwriting Unit 10.4 Description vs. Prescription

  2. Whatmakesthedifference? Description Describes the non-financial report Prescription Reveals values towards the content Language makes the difference Unit 10.4 Description vs. Prescription

  3. Indicatorwords • bad, good • false, right • positive, negative • little, a lot • Important • does not make sense • has to • unfortunately • luckily • hopefully • it is essential • … Unit 10.4 Description vs. Prescription

  4. Example Unfortunately the KPI is not included. The KPI is not included. Unit 10.4 Description vs. Prescription

  5. Example The KPI is missing in the report. The KPI is considered material by the company, but cannot be found in the report. Unit 10.4 Description vs. Prescription

  6. Example The way the company reported on the KPI is not good. The company did not report on some aspects of the KPI as required by the referenced framework. or The company reports on the KPI, but only fulfills the minimal requirements of the referenced framework. Unit 10.4 Description vs. Prescription

  7. Example The report structure is of bad quality and it is impossible to find the right information. Some information cannot be found on the pages where it is stated in the index. In some cases this makes it hard to check the report for completeness. Unit 10.4 Description vs. Prescription

  8. The European Commission support for the production of this publication does not constitute an endorsement of the contents, which reflects the views only of the authors, and the Commission cannot be held responsible for any use, which may be made of the information contained therein. Unit 10.4 Description vs. Prescription

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