Part of a company's annual report. It is a legal requirement that the directors write a report summarising the company's performance over the year, its future prospects and with certain other required disclosures. Dresdner Kleinwort Wasserstein financial glossary
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directors' report UK US noun [C] FINANCE, ACCOUNTING
► a report made available with a company’s accounts each year, giving the directors’ names, the success of business that year, and what amount of profits is to be paid to shareholders: »
The directors' report highlighted the continuous pressure on the cement sector in the matter of customs duty and sales tax.
Financial and business terms. 2012.