toimintakatsauksista

Toimintakatsaukset are periodic summaries that provide a concise overview of an organization’s activities and performance during a defined reporting period. The term is widely used in Finland in both private companies and public administration to communicate with stakeholders in a clear and accessible way.

The purpose of toimintakatsaukset is to enhance transparency and accountability by showing progress toward strategic goals, highlighting outcomes, and illustrating how resources have been used. They offer readers a snapshot of operations, key initiatives, and influences from the external environment, helping stakeholders understand what has been achieved and what remains a priority.

A typical toimintakatsaus includes a description of major activities and projects, strategic objectives and results against targets, operational and financial highlights, and an overview of risks and governance matters. It may also cover sustainability or social responsibility metrics and an outlook for the next period. The document is designed to complement more detailed financial statements and the annual report, rather than replace them.

Preparation and audience, relation to other reports, and timing can vary by sector. Generally, management prepares the text with input from a board or supervisory body and sometimes with external audit or oversight. It is aimed at shareholders, taxpayers, employees, customers, and partners, and is typically published annually, though some public bodies issue it quarterly or semi-annually.

Overall, toimintakatsaukset serve as a concise, reader-friendly tool for communicating an organization’s recent performance and priorities to a broad audience.