The Three Cs

The Three Cs represent Jones and Palmer’s approach to assessing Annual Reports, both printed and online, and corporate websites.

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A thorough review is produced by judging publications and websites to see how well they perform in the three categories of Compliance, Content and Cohesion. These in turn examine how well the communication meets legislative criteria, how effective the content is, and how well it functions as a whole to tell the story of the company.

Depending on the appetite of the client these three categories may have more or less significance, but as a whole the three produce a balanced review that goes further than merely checking whether everything important is mentioned - it assesses both the internal cohesion of subsections, and that of the communication as a whole.


There are many sources of authority on Annual Reporting, with the Companies Act, Corporate Governance code, FRC and IIRC all listing requirements and recommendations. The Jones and Palmer approach collates all these different sources, and measures a report against all available criteria to ensure the report meets every requirement, to establish a basic level of compliance. On the back of this, Jones and Palmer can suggest ways to meet the requirements more elegantly, effectively and easily. Compliance for corporate websites is harder to define, but we have compiled a list from AIM Rule 26 to cover the basics all sites should have.


This section of the review assesses each sub-section of the report or website against IRS best practice recommendations, and considers how it functions - whether all the appropriate information is provided, and how clearly this is presented. The detailed reviewing process leads to recommendations about supplementing sections with useful detail, selectively reducing any superfluous content, and ensuring each page is engaging and appealing to the audience. With benchmark comparisons against peer companies and award winning reports and sites, any assessment of the quality of the content comes with a whole host of ideas about how to improve it, whatever the appetite of the client.


In this last, crucial, section of a Jones and Palmer review, the document or site as a whole is assessed. Some, despite being made up of strong sub-sections, do not function well as a singular entity. On the other hand, a strongly cohesive report or site will tell a clear story throughout the different sections, and will regularly cross reference to related pages. By considering the coherence of the language, design and navigation throughout, and the journey the reader is taken on through it, our reviewing process analyses effectiveness beyond just the content. Once again, with a bank of knowledge about best practice and award winning ways companies have achieved cohesion, Jones and Palmer can follow up any assessment of the cohesion of a report or site with many recommendations for improvement.

Want to find out more, or request an appraisal of your current communications? Why not get in touch?