Stjórnendaskýrsla

Stjórnendaskýrsla is an Icelandic term that translates to "Management Report" in English. It is a document that provides an overview of a company's financial performance, operations, and strategic direction over a specific period, typically a fiscal year. The primary audience for a stjórnendaskýrsla is the shareholders and other stakeholders of the company, offering insights beyond the audited financial statements.

This report usually includes a review of the past year's achievements, challenges, and key developments. It often features a discussion of the company's market position, competitive landscape, and future outlook. Management will typically explain the reasons behind significant financial results, both positive and negative, and outline the strategies planned to achieve future goals.

In addition to financial data, a stjórnendaskýrsla may also cover non-financial aspects such as environmental, social, and governance (ESG) performance, corporate social responsibility initiatives, and human resources. The level of detail and specific content can vary greatly depending on the company's size, industry, and reporting requirements. The goal is to offer a comprehensive and transparent view of the company's health and its prospects for sustainable growth.