KEY PERFORMANCE INDICATORS. A CASE STUDY ON THE INTEGRATED REPORTS OF AN IT COMPANY

Our analysis relies on the 2011 integrated report published by SAP, a European IT company included in the International Integrated Reporting Committee (IIRC) Pilot Programme Business Network. The research methodology used is the analysis of the content as we search for a number of selected characteristics in the report and also for a set of key performance indicators (KPI). We use as references the guide provided by DVFA (Society of Investment Professionals in Germany) and EFFAS (European Federation of Financial Analysts Societies) – EFFAS (2010) for the software industry. The aim of our study is to analyse the way in which an IT company applies the guidelines recognised by the European Commission to identify and communicate the material nonfinancial information, in order to assess the organization’s abilities to create value on a short, medium and long term.