Toimintakertomuksensa

Toimintakertomuksensa is the possessive form of toimintakertomus in Finnish, used to refer to an organization's or company's annual operating report. The word toimintakertomus itself means a narrative summary of activities and performance for a financial period.

In Finnish business practice, a toimintakertomus is usually part of the annual report (vuosikertomus) and complements tilinpäätös, the financial statements. It provides a non-financial overview of operations, strategy, governance, risks, and sustainability, often with forward-looking elements. The report is intended to give stakeholders a broader view of how the organization has conducted its activities beyond numbers.

Content typically found in a toimintakertomus includes a review of the market environment and operations, significant events, governance and risk management, personnel and corporate social responsibility, and key performance indicators. It may also describe future plans, strategic priorities, and material risks facing the organization. The level of detail and non-financial disclosure can vary with the size, ownership structure, and industry of the entity.

Legal and regulatory context varies by entity type and size. For many Finnish companies, the annual report comprises tilinpäätös and toimintakertomus, accompanied by an auditors’ report. Publicly listed or larger entities face stricter disclosure requirements, while micro-entities may have simplified reporting, and non-profit organizations or foundations may prepare a corresponding toimintakertomus to document activities for the year.

The phrase "toimintakertomuksensa" is used in Finnish texts to denote the report belonging to the subject, for example "yhtiön toimintakertomuksensa kertoo..." It is a standard, neutral term in corporate and administrative language.