Antalet företag som ingår i studien är begränsat, en mer omfattande liknande studie skulle kunna genomföras under ett senare årtal för att testa studiens resultat på ett annat underlag. Denna studie granskar endast företag med höga börsvärden, vidare forskning skulle kunna granska mindre börsföretag. Rapporteringen av mål i årsredovisningar kan påverkas av mängden övrig information som rapporteras via andra kommunikationskanaler. För att med större säkerhet kunna uttala sig om hur företags rapportering av mål påverkas av nationellt ursprung, skulle fler typer av rapportering kunna granskas framöver.
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BILAGA - 240 börsbolag från 6 länder.
Excelfil med urval, grunddata från studien samt utfallet av chi2-tester lämnas gärna ut på förfrågan.
Storbritannien
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