Fyrirtækjaskýrsla

Fyrirtækjaskýrsla is an Icelandic term that translates to "company report" or "corporate report." It generally refers to a formal document or a set of documents that a company produces to communicate information about its activities, performance, and financial standing to various stakeholders. These reports can serve multiple purposes, including legal compliance, investor relations, and internal management.

The most common type of fyrirtækjaskýrsla is the annual report, also known as the ársskýrsla. This report is a comprehensive overview of the company's operations during the past fiscal year. It typically includes audited financial statements (balance sheet, income statement, cash flow statement), a management discussion and analysis section, information about the board of directors and executive management, and details about the company's strategy, risks, and future outlook.

Other forms of fyrirtækjaskýrsla may include interim financial reports (e.g., quarterly reports), sustainability reports (samfélagsskýrslur) detailing environmental, social, and governance performance, and specific project reports. The content and format of these reports are often dictated by legal requirements, stock exchange regulations, and industry best practices. The primary goal of a fyrirtækjaskýrsla is to provide transparency and accountability, enabling stakeholders to make informed decisions regarding their relationship with the company.