Title: Transparency and segment information in annual reports – the Nutreco case

Authors: Lineke Sneller

Addresses: Nyenrode Business University, Breukelen, The Netherlands

Abstract: The subject of this teaching case is the level of transparency achieved by voluntary disclosures in annual reports. The case is based on Nutreco, a global company in animal nutrition and fish feed. The company's ambition is to contribute to meeting rising food needs in a sustainable manner. For 2012, the company published an annual report with extensive voluntary disclosures that has won a prestigious award for transparent annual reporting. The intended audience for this case are students with the ambition to become board members. In the case, students will advise the board on a strategic investment decision using information that Nutreco voluntarily discloses in its annual report. The teaching case makes future board members aware of choices they have for disclosure or nondisclosure. This will help them in future roles in which they will have to decide on disclosure policies and trade-offs between transparency, cost, and competitive considerations.

Keywords: segment information; teaching case; disclosure; risk management; transparency; annual reporting; animal nutrition; investment decision; Nutreco.

DOI: 10.1504/IJTCS.2022.130334

International Journal of Teaching and Case Studies, 2022 Vol.13 No.4, pp.281 - 295

Received: 27 Dec 2022
Accepted: 07 Feb 2023
Published online: 17 Apr 2023 *

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