Value and risk reporting practice among listed companies in Belgium.

In this report we describe the general practices, among Belgian public firms, re voluntary disclosure. We provide an overall score, a subtotal for each of ten information categories, and individual scores. We find that only two subtotals, Management & Performance and Organization & Strategy, fare rather well almost across the board. The value drivers, in contrast, tend to come in among the lowest-ranked items, as does Risk Management. For two value drivers, Brands and Customers, around half of the companies even remain utterly silent. Across firms, there often is a pronounced right-skewness among the rankings for one subcategory. On more than half the items that could logically help determine value, more than half of the firms provide no information whatsoever.The top-performing companies are doing spectacularly better on Risk Management, and (relatively) worse on macro information. Manufacturing firms do best, both in terms of total rating as well as on most subcategories, followed by retail/distribution/media (RDM) and then Technology.Optimal; Value; Risk; Reporting; Companies; Firms; Disclosure; Information; Management; Performance; Strategy; Risk management; Brands; Manufacturing;

KULeuven/TwC Chair 2001 corporate reporting survey.

Management; Financial reporting;

Changes in the Health-Related Quality of Life and Weight Status of Children with Overweight or Obesity Aged 7 to 13 Years after Participating in a 10-Week Lifestyle Intervention

Background: The aim of the study was to assess changes in the health-related quality of life (HRQOL) and weight status of children with overweight and obesity after participating in a 10-week family-based combined lifestyle group intervention in their community. Methods: In total, 340 children with overweight or obesity aged between 7 and 13 years, as well as one of their primary caregivers, took part in this intervention, in a real-world setting. The intervention comprised 20 group sessions for a 10-week period, and focused on improving knowledge, attitudes, social support, and self-efficacy in regard to healthy lifestyles. The Pediatric Quality of Life Inventory 4.0 (PedsQL) and Impact of Weight on Quality of Life-Kids (IWQOL-KIDS) questionnaires were used to determine generic and weight-specific HRQOL. Changes in HRQOL and BMI (standard deviation [SDS] of BMI, objectively measured) were tested using a Wilcoxon signed-rank test, Mann-Whitney U test, and paired t-test. Results: Generic quality of life (Z = -3.58, r = -0.25), weight-specific quality of life (Z = -4.83, r = -0.34), and SDS-BMI (d = 0.21) were all significantly improved after participating in the 10-week intervention. The mean attendance rate was 73.74%. Conclusion: This study demonstrated that participation in the intervention LEFF for children with overweight and obesity was associated with improved generic and weight-specific HRQOL and SDS-BMI