Presenting the performance reporting framework

Our general observations

We had difficulty understanding how the different pieces of performance information in some annual reports were related and connected. We could not see how some public organisations’ reporting on strategic intentions and/or outcomes linked to their reporting on their service delivery. Annual reports with better performance reporting presented a clear performance reporting framework up front. These annual reports showed the links between the different elements of performance, used the framework to structure their reporting, and reported well against the different parts of the framework. When the performance reporting framework was presented as diagrams or tables it was easier to get a sense of the relationship between the different layers in the framework.

Electricity Authority

Electricity Authority’s 2019/20 Annual Report uses a clear and comprehensive performance framework to structure and present the annual report, which helps users to navigate and connect the performance information.

What we liked:

• Framework shows the business model, role, and purpose.
• Clear and simple visual presentation.
• Framework is used to structure the reporting.
• Clear logical connection between layers.
• Concise, simple, and easy-to-understand descriptions.
• Strategy is integrated into functions and outcomes.
• Clear sign-posting to performance measures and further reporting.

Accident Compensation Corporation

Accident Compensation Corporation’s 2020/21 Annual Report provides a performance framework that shows clear, logical connections between its short-term, medium-term, and long-term performance. This enables it to present a well-connected, coherent account of its performance.

What we liked:

• Clear visual presentation.
• Framework integrates and provides a clear logical connection between long-term outcomes, medium-term “intentions”, and outputs.