company presentations example

This simplistic presentation example employs several different colors and font weights, but instead of coming off as disconnected, the varied colors work with one another to create contrast and call out specific concepts.

What I like: The big, bold numbers help set the reader's expectations, as they clearly signify how far along the viewer is in the list of tips.

10. “Pixar's 22 Rules to Phenomenal Storytelling,” Gavin McMahon

This presentation by Gavin McMahon features color in all the right places. While each of the background images boasts a bright, spotlight-like design, all the characters are intentionally blacked out.

What I like: This helps keep the focus on the tips, while still incorporating visuals. Not to mention, it's still easy for me to identify each character without the details. (I found you on slide eight, Nemo.)

11. “Facebook Engagement and Activity Report,” We Are Social

Here's another great example of data visualization in the wild.

What I like: Rather than displaying numbers and statistics straight up, this presentation calls upon interesting, colorful graphs, and charts to present the information in a way that just makes sense.

12. “The GaryVee Content Model,” Gary Vaynerchuk

This wouldn‘t be a true Gary Vaynerchuk presentation if it wasn’t a little loud, am I right?

What I like: Aside from the fact that I love the eye-catching, bright yellow background, Vaynerchuk does a great job of incorporating screenshots on each slide to create a visual tutorial that coincides with the tips. He also does a great job including a visual table of contents that shows your progress as you go .

13. “20 Tweetable Quotes to Inspire Marketing & Design Creative Genius,” IMPACT Branding & Design

We‘ve all seen our fair share of quote-chronicling presentations but that isn’t to say they were all done well. Often the background images are poor quality, the text is too small, or there isn't enough contrast.

Well, this professional presentation from IMPACT Branding & Design suffers from none of said challenges.

What I like: The colorful filters over each background image create just enough contrast for the quotes to stand out.

14. “The Great State of Design,” Stacy Kvernmo

This presentation offers up a lot of information in a way that doesn't feel overwhelming.

What I like: The contrasting colors create visual interest and “pop,” and the comic images (slides 6 through 12) are used to make the information seem less buttoned-up and overwhelming.

15. “Clickbait: A Guide To Writing Un-Ignorable Headlines,” Ethos3

Not going to lie, it was the title that convinced me to click through to this presentation but the awesome design kept me there once I arrived.

What I like: This simple design adheres to a consistent color pattern and leverages bullet points and varied fonts to break up the text nicely.

16. “Digital Transformation in 50 Soundbites,” Julie Dodd

This design highlights a great alternative to the “text-over-image” display we've grown used to seeing.

What I like: By leveraging a split-screen approach to each presentation slide, Julie Dodd was able to serve up a clean, legible quote without sacrificing the power of a strong visual.

17. “Fix Your Really Bad PowerPoint,” Slide Comet

When you‘re creating a PowerPoint about how everyone’s PowerPoints stink, yours had better be terrific. The one above, based on the ebook by Seth Godin, keeps it simple without boring its audience.

What I like: Its clever combinations of fonts, together with consistent color across each slide, ensure you're neither overwhelmed nor unengaged.

18. “How Google Works,” Eric Schmidt

Simple, clever doodles tell the story of Google in a fun and creative way. This presentation reads almost like a storybook, making it easy to move from one slide to the next.

What I like: This uncluttered approach provides viewers with an easy-to-understand explanation of a complicated topic.

19. “What Really Differentiates the Best Content Marketers From The Rest,” Ross Simmonds

Let‘s be honest: These graphics are hard not to love. I especially appreciate the author’s cartoonified self-portrait that closes out the presentation. Well played, Ross Simmonds.

What I like: Rather than employing the same old stock photos, this unique design serves as a refreshing way to present information that's both valuable and fun.

20. “Be A Great Product Leader,” Adam Nash

This presentation by Adam Nash immediately draws attention by putting the company's logo first — a great move if your company is well known.

What I like: He uses popular images, such as ones of Megatron and Pinocchio, to drive his points home. In the same way, you can take advantage of popular images and media to keep your audience engaged.

PowerPoint Presentation Examples for the Best Slide Presentation

Mastering a PowerPoint presentation begins with the design itself.

Get inspired by my ideas above to create a presentation that engages your audience, builds upon your point, and helps you generate leads for your brand.

Editor's note: This post was originally published in March 2013 and has been updated for comprehensiveness. This article was written by a human, but our team uses AI in our editorial process. Check out our full disclosure to learn more about how we use AI.

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27 Presentation Examples That Engage, Motivate & Stick

Browse effective professional business presentation samples & templates. Get great simple presentation examples with perfect design & content beyond PowerPoint.

7 minute read

helped business professionals at:

Short answer

What makes a good presentation.

A good presentation deck excels with a clear, engaging narrative, weaving information into a compelling story. It combines concise, relevant content with visually appealing design to ensure simplicity and impact.

Personalizing the story to resonate with the audience's interests also enhances engagement and understanding.

Let’s face it - most slides are not interesting - are yours?

We've all been there—trapped in a never-ending session of mind-numbing slides, with no hope in sight. It's called "Death by PowerPoint," and it's the silent killer of enthusiasm and engagement. But fear not! You're a short way from escaping this bleak fate.

We've curated perfect presentation examples, crafted to captivate and inspire., They will transform your slides from yawn-inducing to jaw-dropping. And they’re all instantly usable as templates.

Prepare to wow your audience, command the room, and leave them begging for more!

What makes a bad presentation?

We've all sat through them, the cringe-worthy presentations that make us want to reach for our phones or run for the hills. But what exactly pushes a presentation from mediocre to downright unbearable? Let's break it down:

Lack of clarity: When the presenter's message is buried in a heap of confusing jargon or irrelevant details, it's hard to stay focused.

Poor visuals: Low-quality or irrelevant images can be distracting and fail to support the main points.

Overloaded slides: Too much text or clutter on a slide is overwhelming and makes it difficult to grasp the key ideas.

Monotonous delivery: A presenter who drones on without variation in tone or pace can quickly put their audience to sleep.

No connection: Failing to engage with the audience or tailor the presentation to their needs creates a disconnect that stifles interest.

What makes an exceptional presentation?

A clear structure set within a story or narrative: Humans think in stories. We relate to stories and we remember stories, it’s in our genes. A message without a story is like a cart full of goods with no wheels.

Priority and hierarchy of information: Attention is limited, you won’t have your audience forever, 32% of readers bounce in the first 15 seconds and most don’t make it past the 3rd slide. Make your first words count. They will determine whether your audience sticks around to hear the rest.

Interactive content: Like 99% of us, you’ve learned that presentation = PowerPoint. But that’s the past, my friend. PowerPoint is inherently static, and while static slides can be really beautiful, they are all too often really boring. Interactive slides get the readers involved in the presentation which makes it much more enjoyable.

Wanna see the actual difference between static and interactive slides? Here’s an example. Which one would you lean into?

Get started with business presentation templates

We have quite a few presentation examples to show you further down the page (all of them creative and inspiring), but if you’re itching to start creating your first interactive presentation I don’t blame you.

You can grab a presentation template that you like right here, right now and get started on your best presentation yet, or you can check out our perfect presentation examples and get back to your template later…

Business presentations by type and use

The arena of business presentations is deep and wide. You can easily get lost in it. But let us be your guide in the business document jungle.

Below is a quick bird’s eye view of the main presentation types, what each type is used for, where it’s situated in the marketing and sales funnel, and how you should measure it.

Let's dive right in.

Perfect presentation examples to inspire you

Feeling ready to unleash your presentation skills? Hold on to your socks, because we've got a lineup of battle-tasted business presentation samples that'll knock ’em right off!

From cutting-edge design to irresistible storytelling, these effective business presentations exemplify best practices and are primed to drive results.

See exceptional presentations by type:

Report presentations

Effective report presentations distil complex data into clear insights, essential for informed decision-making in business or research. The key lies in making data approachable and actionable for your audience.

Meta interactive corporate report

SNC DeserTech long-form report

Business report

Pitch deck presentations

Pitch deck presentations are your storytelling canvas to captivate investors, blending inspiring ideas with solid data. It's essential to create a narrative that showcases potential and practicality in equal measure.

Cannasoft investment pitch deck

Y Combinator pitch deck

Investor pitch deck

One-pager presentations are a masterclass in brevity, offering a snapshot of your product or idea. This concise format is designed to spark interest and invite deeper engagement.

Yotpo SaaS product one-pager

Octopai outbound sales one-pager

Startup one-pager

Sales deck presentations

Serving as a persuasive tool to convert prospects into customers, sales deck presentations emphasize product benefits and solutions. The goal is to connect with your audience's needs and present a compelling solution.

ScaleHub sales deck

Deliveright logistics sales deck

AI sales deck

Product marketing presentations

Product marketing presentations are a strategic showcase, introducing a new product or feature to the market with a focus on its unique value proposition. It's not just about listing features; it's about weaving a narrative that connects these features to real customer needs and desires.

Mayku physical product deck

Matics digital product brochure

Modern product launch

Business proposal presentations

At the heart of closing deals, business proposal presentations combine persuasive argumentation with clear data. Articulating the unique value proposition and the mutual benefits of the proposal is key.

WiseStamp personalized proposal deck

RFKeeper retail proposal deck

General business proposal

White papers

White paper presentations are an authoritative deep dive into a specific problem and its solution. Providing well-researched, informative content educates and influences your audience, showcasing your expertise.

Drive automotive research white paper

Executive white paper

Business white paper

Case studies

Case study presentations use real-world success stories as a storytelling tool. Building trust by showcasing how your product or service effectively solved a client's problem is their primary function.

Boom25 interactive case study deck

Light mode case study

Business case study

Business plan presentations

Business plan presentations lay out your strategic roadmap, crucial for securing funding or internal buy-in. Clearly articulating your vision, strategy, and the practical steps for success is vital for a successful deck.

Start-up business plan

Business plan one-pager

Light mode business plan

Best presentation content examples

The secret sauce for a business presentation that leaves a lasting impression lies in delivering your content within a story framework.

3 presentation content examples that captivate and inspire the audience:

1. Inspirational story:

An emotional, relatable story can move hearts and change minds. Share a personal anecdote, a customer success story, or an account of overcoming adversity to create a deep connection with your audience.

Remember, vulnerability and authenticity can be your greatest assets.

2. Mystery - Gap theory:

Keep your audience on the edge of their seats by building suspense through the gap theory. Start by presenting a problem, a puzzle, or a question that leaves them craving the answer. Gradually reveal the solution, creating anticipation and excitement as you guide them through the resolution.

3. The Hero's Journey:

Transform your presentation into an epic adventure by incorporating the classic hero's journey narrative.

Introduce a "hero" (your audience), and introduce yourself or your company as a “guide” that will take them on a transformative journey filled with challenges, lessons, and triumphs.

This powerful storytelling structure helps your audience relate to your message and stay engaged from start to finish.

Here’s a great video on how to structure an effective sales story:

Best presentation document formats

Selecting the right format for your business presentation plays a huge part in getting or losing engagement. Let's explore popular presentation document formats, each with its own unique advantages and disadvantages.

PowerPoint : Microsoft's PowerPoint is a tried-and-true classic, offering a wide array of design options and features for crafting visually appealing static presentations.

Google Slides : For seamless collaboration and real-time editing, Google Slides is the go-to choice. This cloud-based platform allows you to create static presentations that are accessible from anywhere.

Keynote : Apple's Keynote offers a sleek, user-friendly interface and stunning design templates, making it a popular choice for crafting polished static presentations on Mac devices.

PDF: PDF is ideal for sharing static presentations that preserve their original layout, design, and fonts across different devices and operating systems.

Prezi : Break free from traditional slide-based presentations with Prezi's dynamic, zoomable canvas. Prezi allows you to create interactive decks, but it follows a non-chronological presentation format, so it may take some time to get the hang of it.

Storydoc : Elevate your presentations with Storydoc's interactive, web-based format. Transform your static content into immersive, visually rich experiences that captivate and inspire your audience.

Best tool to create a perfect presentation

There are countless presentation software options. From legacy tools like PowerPoint or Google Slides to more modern design tools such as Pitch or Canva.

If you want to create pretty presentations any of these tools would do just fine. But if you want to create unforgettable, interactive experiences , you may want to consider using the Storydoc interactive presentation maker instead.

Storydoc specializes in storytelling. You get special storytelling slides built to help you weave your content into a compelling narrative.

You can do better than “pretty” - you can make a presentation that engages, motivates and sticks.

Hi, I'm Dominika, Content Specialist at Storydoc. As a creative professional with experience in fashion, I'm here to show you how to amplify your brand message through the power of storytelling and eye-catching visuals.

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17 PowerPoint Presentation Examples That Show Style and Professionalism

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By Iveta Pavlova

in Inspiration

6 years ago

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There are way too many bad PowerPoint presentation examples that can bore you to death. Well, today’s post is not about them. We believe that it’s always important to show the good examples out there and follow their lead. We admit it, it was pretty hard to dig out the good PowerPoint presentation examples from the mass. We’ve added our opinion on each piece and why we believe it’s worthy of being included in this collection. Let’s begin!

You may be interested in  The Best Free PowerPoint Templates to Download in 2022

1. The Sketchnote Mini-Workshop by Mike Rohde

An eye-catchy PowerPoint presentation example whose content is fully hand-written. What we love about this design, is the high personalization level that is achieved via handwriting. It almost feels like the author is drawing and writing in front of the viewers’ eyes. A digital presentation that conveys a physical feeling.

2. 10 Ways to Spread The Love in The Office by Elodie A.

The following presentation is a real eye candy. We can’t help it, the cartoon style lives in our hearts. An incredibly appealing PowerPoint presentation that brings positive vibes and a good mood through vibrant cartoon illustrations. It gets bonus points for the usage of bullet points and little text.

3. The Great State of Design with CSS Grid Layout and Friends by Stacy Kvernmo

A presentation that tells a story is always a good example that everyone should follow. This PowerPoint presentation has a lot of slides that tell different mini-stories. The way they are depicted is really engaging – they almost look like a sequence of frames that make up a video. This technique really nails the viewers’ attention.

4. We live in a VUCA world by Little Dragon Films

A classy design of a PowerPoint presentation example – a dark theme and white font on top with just a single color accent – red. Such designs are really suitable for serious topics like this one. To soften the contrast between the black background and white font, the author has used a gradient on the background which gives the illusion of soft light in the middle of the design.

5. 2017 Marketing Predictions—Marketo by Marketo

A design that was made over a year ago but it’s still really trendy. In the following PowerPoint presentation example, we can see the combination of 3D shapes, beautiful hand-written fonts, negative space techniques, and more. The overall feeling is of futuristic design. Moreover, they used the color of 2018 – Ultra Violet for their color scheme. Maybe, they did predict the future after all.

6. 10 Ways Your Boss Kills Employee Motivation by Officevibe

Who doesn’t like to see a familiar face? We know your audience does! It’s proven that if you show a familiar face to your viewers, you nail their attention and boost their engagement level. This is the technique used in the following PowePoint presentation. Moreover, the inner slides of the presentation are also cartoons with big conceptual illustrations and little text. The formula for a really good presentation.

7. How to Successfully Run a Remote Team from Weekdone.com

We haven’t really seen many PowerPoint presentation examples with top-view illustrations. The following presentation really reminded us that when presenting to an audience, you should always think: How to make your design stand out from the rest? Well, this one really caught our eye. In addition, we love the bright colors, geometric shapes, and overall flat feeling, all of which are among the graphic design trends for 2022 .

8. SXSW 2018 – Top Trends by Matteo Sarzana

People love visuals and this is an undeniable fact. The whole PowerPoint presentation is built on high-quality photos, each including a little tagline in the middle. We love the consistency, we love the factor of surprise, and we love the high engagement level this presentation creates. Just make sure to back up such presentation type with a good speech!

9. How to study effectively? by sadraus

Semi-transparent overlays, geometric shapes, a video inside… Everything about this PowerPoint presentation screams “modern”. The grayscale coloring is accompanied by a fresh green color accent. The choice of images clearly suggests that the target audience is young people. The overall feeling that we get from this PowerPoint presentation – is youthful and modern.

10. Study: The Future of VR, AR, and Self-Driving Cars by LinkedIn

A presentation about the future should look futuristic, right? The following PowerPoint presentation example is proof that you should always connect the subject of your presentation to its design. Everything in this presentation speaks of futuristic: the choice of fonts, colors, effects, and even some elements look like holograms from the future.

11. 9 things I’ve learned about SaaS by Christoph Janz

A PowerPoint presentation example created in a consistent style by using a blue theme. Why did we include this presentation? We love the fact that the author has shown an alternation of text and visuals (from slides 7 to 22). This technique is proven to hold the attention of the viewer. Moreover, the way the graphics are presented (on a napkin) draws the interest even more.

12. How To Achieve Something Extraordinary In Life by Sultan Suleman Chaudhry

A PowerPoint presentation example that shows consistency and style by using a strict color scheme: orange, beige, and deep blue. Orange and blue are one of the most popular contrasting combinations widely used in all kinds of designs. If you are not sure what colors to go with, simply choose a tested color scheme.

13. New trends to look out for 2018 winter season by FemmeConnection

Geometric shapes and negative space techniques are among the  graphic design trends for 2018  which is why we see them often in PowerPoint presentation examples and other designs. In the following presentation, we can see a collection of women’s clothes presented in a very engaging way with the help of rounded geometric shapes, negative space technique, and the color pink.

14. Fear of Failure by Sultan Suleman Chaudhry

Speaking of the usage of geometric elements in the presentation’s design, let’s see another example. An elegant design decorated with circles, triangles, and more geometric details. What else we love about this presentation is that it only has one color accent – light yellow which looks classy and pleasant for the eye.

15. The Three Lies About Your Age by Sean Si

A great choice of fonts, beautiful semi-transparent geometric elements, and trendy futuristic colors. This is one of the PowerPoint presentation examples that we absolutely love. The story is engaging and the design is extremely appealing – a combination that keeps the viewers’ eyes on the screen from the beginning till the end.

16. Secrets to a Great Team by Elodie A.

Bright, fun, using lots of illustrations and cartoon characters – definitely our kind of PowerPoint presentation. Why do we love it so much? Well, cartoons are real ice-breakers between you and your audience. Moreover, cartoon characters are easier to relate to than a real human face. If you need to connect on a deeper level with your audience, this is your kind of presentation!

You’d probably like to learn  4 Invaluable Presentation Design Tips You Wish You Knew Earlier

17. How to Build a Dynamic Social Media Plan by Post Planner

A great presentation PowerPoint example with watercolor illustrations and backgrounds that look hand-drawn. We also see semi-transparent colorful overlays, high-quality conceptual photos, and great, useful content. What more would you want from a presentation, right?

We always love to hear your opinion about stuff. So, what do you think of these PowerPoint presentation examples? Do you think that you’ve created a presentation better than these? We’d love to see your own creations in the comments below if you want to share them with us.

You may also be interested to read these related articles:

• 7 Most Popular Software for Presentations
• 4 Invaluable Presentation Design Tips You Wish You Knew Earlier
• 70 Inspiring Presentation Slides with Cartoon Designs
• Need PowerPoint Backgrounds?The Best Places to Check Out [+ Freebies]

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Iveta Pavlova

Iveta is a passionate writer at GraphicMama who has been writing for the brand ever since the blog was launched. She keeps her focus on inspiring people and giving insight on topics like graphic design, illustrations, education, business, marketing, and more.

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[Updated 2023] 50 Best Company Presentation Templates To Ace The Corporate Ladder

Malvika Varma

Let’s face it! Company presentations are generally the same– unattractive and boring. 

Your company presentation is a crucial thing! It is often the primary stage of your business as it forms the ground for further discussions. Do it right and witness your company flourish! Do it wrong and lose a lot more — brand identity, productivity, and communication effectiveness. Whether you’re introducing your company to venture investors and potential clients or discussing the business with senior management, you need to make an amazing first impression . 

A well-crafted business presentation assists you in achieving significant goals like sealing deals or developing of partnerships. It is an important tool that evaluates the components of the company, like plans, progress, and specific goals. The secret ingredient of a successful business presentation is putting your heart and soul into it. The right presentation will help you in connecting with your audience and show them the value of your ideas and vision, thereby serving the purpose. 

Now the question is how can you make an engaging company presentation? Well, this is where we come into the picture. SlideTeam provides the 50 best company presentation template complete decks that are as unique as your organization, your products, and your services and make you stand out from a dozen others. 

Company Presentation Templates To Download

Template 1: company profile ppt template.

Download this template

Our PPT Template is the perfect solution for anyone looking to create a comprehensive, engaging, and visually stunning overview of their company. With our Company Profile PPT Template, you can showcase your brand's vision and mission, introduce your founders and team members, and highlight your company's goals and objectives. Our template allows you to share your organization structure, workflow, and future projects with your audience, giving them a clear picture of where your company is headed. But that's not all - our PPT Template also provides a detailed comparison with your competitors, enabling you to showcase what sets your brand apart from others in your industry. By illustrating your company's unique selling points and core values, you can create a compelling brand narrative that resonates with your audience and sets you apart from the competition. Download now.

Template 2: Business Plan for New Company PowerPoint Presentation Slides

Looking for a professional and comprehensive way to showcase your business to investors, stakeholders, or potential clients? Look no further than our Business Plan PPT Template!

Our template is designed to give you a head start in creating a visually appealing and informative company profile presentation. It includes all the key sections you need to highlight your brand, including your value proposition, product roadmap, business model, revenue model, go-to-market strategy, and financial projections. Our template helps to create a compelling story about your business that showcases its strengths and potential while providing key insights that will help stakeholders make informed decisions. Get it now.

Template 3: Business Model For Startup Companies PPT Template

Introducing the ultimate PPT template for startup companies - the perfect tool to help you unlock the full potential of your business. Our Business Model PPT template is designed to provide you with the tools you need to effectively communicate your market insights, the company's unique selling proposition (USP), projected key financials, objectives, and strategic positioning to investors, partners, and stakeholders.

Crafted with the needs of startups in mind, this template is both creative and engaging, making it easy for you to capture your audience's attention and communicate your message effectively. 

With this template, you'll be able to showcase your startup's unique value proposition and market insights in a visually stunning way. You'll also be able to present your financial projections and key objectives with clarity and precision, helping you to secure the investment and support you need to take your business to the next level. Download now.

Template 4: Company Profiling PPT Template 

Download Company Profiling PowerPoint Presentation Slides

As you know, a company presentation is your best tool to narrate your corporate story to the audience with clarity and simplicity. Highlight the strengths of your enterprise in an interesting manner using our complete PPT deck. The professional summary of your business and its activities presented here will keep the audience engaged and make it informative for the investors as well as management staff. Our company presentation templates are pre-designed to help you out with numerous ideas on how to illustrate the various facets of your organization. Reach new heights with this captivating enterprise PPT deck. This company profiling PowerPoint template can be employed for company introduction to new employees, pitch capitalists, and whatnot. 

Template 5: Company Summary Of Business Plan

Break the stereotype of monotonous company presentations. Save yourself from the yawn-inducing corporate presentation by downloading our attention-grabbing company profiling PowerPoint template. All crucial elements to making an awesome business presentation are incorporated in this PowerPoint layout. Acquisition strategy plan, core values, company objectives, organizational structure, and other aspects which amplify the success of the firm can be presented effectively. It is also useful for project managers, HR, and other management meetings conducted to track corporate milestones.

Template 6: Corporate Profile PPT Slides

Do wnload Corporate Profile PowerPoint Presentation Slides

Deliver an in-depth blueprint of the organizational structure and leave a mark on the audience's mind by utilizing this corporate profiling PowerPoint theme. The complete deck is specially designed by keeping in mind all the essential elements that can help you reach the top of the corporate success ladder. Build a strong connection with your audience by using this corporate profile PPT presentation describing the agenda, vision and mission of the enterprise, achievements accomplished and lots more. Utilize our professionally designed company presentation template in meetings, where core values, solutions, and business strategies are to be discussed with co-workers and management staff.

Template 7: Vision, Mission, Goals, And Objectives

Download Vision Mission Goals And Objectives PowerPoint Presentation Slides

Is achieving targets on your mind? Look no further. Incorporate our company goals PowerPoint template to state and achieve corporate goals within the deadline. Our business goals PPT presentation is interactive enough to communicate your ideas effectively. This attractively designed PowerPoint complete deck can also be used to foster teamwork and describe what your institution wants to accomplish.  

Template 8: Business Pitch

Download Business Pitch PowerPoint Presentation Slides

Weave an interesting story for your startup fundraising meeting by introducing this awe-inspiring business pitch PowerPoint template. If you are new to the corporate world and looking to start your own business, then this content ready company PowerPoint template can be of great use to you. The format, design, and selection of slides make it very easy to explain the financial projections and growth strategy to the stakeholders. Impress your prospects by giving a framework to your business ideas and climb up the corporate ladder.

Template 9: Business Achievements PPT Template

Download Business Achievements PowerPoint Presentation Slides

Business accomplishments give us the much-needed confidence to excel further. The company presentation template consisting of business achievements can be employed to illustrate the key milestones achieved. Project managers can present our pre-designed corporate achievements PowerPoint complete deck to acknowledge the teammates and encourage them to continue showing dedication. You can list the company achievements with the use of the timeline so that the viewer gets a clear idea about the progression of your firm. 

Template 10: Business Campaigning

Download Business Campaigning PowerPoint Presentation Slides

Campaigning is so important in the success of any business. Poor business campaigning can easily fade your presence from the market. Discuss the brand promotion channels and tools with the marketing team to outshine your competitors. Advertising techniques to boost the business in the online and offline market can be formulated by taking the aid of this company presentation template complete deck. This editable company promotion PowerPoint template can be incorporated to analyze the marketing strategies to target different sets of audiences.

Template 11: Business Operational Excellence Strategy

Download Business Operational Excellence Strategy PowerPoint Presentation Slides

Business Operational PowerPoint template can be used to showcase the operational excellence for your company to create value for customers and stakeholders. Discuss the agenda, operational and customer-related challenges with the senior managers and figure out ways to mitigate sales and marketing challenges using this PowerPoint template. The eye-appealing graphics with a thoroughly researched content of the company presentation template complete deck makes it a perfect fit for presenting the company stats across the table.

Template 12: Business Overview Module

Download Business Overview Module PowerPoint Presentation Slides

Portray all your success stories with our company overview module PowerPoint presentation. Amplify your core values, milestones achieved, and services offered to ace your business presentation. This business presentation template can be tailored to suit your needs as it is completely editable. You can also bring the spotlight on the press and media coverage of your institution with the assistance of our company presentation PowerPoint layout. Present this complete deck in front of your clients and get an overwhelming response converting it into a deal done right.

Template 13: Product Design And Development

Download Product Design And Development PowerPoint Presentation Slides

If you are looking for a powerful company presentation template to launch a new product in the market, you are just a few clicks away. This product design and development PowerPoint template can make your brand stand ahead of others. Comprising PowerPoint slides such as product idea screening, product lifecycle, market analysis, development plans, cost analysis, product roadmap, and other significant features, you can download our company presentation complete deck to ace your next product launch meeting.

Template 14: Market Growth Rate

Download Market Growth Rate PowerPoint Presentation Slides

Demonstrate the market driving factors with the help of this professionally designed market growth rate PowerPoint layout. Discuss the market analysis with the marketing team to identify trends and driving forces to forecast the sales and mitigate risks beforehand. Incorporate our pre-designed company PowerPoint layout to boost the dominance in the field. Download this corporate presentation template to communicate right and build your brand image. Just add your organization's statistics and you are ready to go.

Template 15: Business Strategy Innovation

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Introducing business ideas is no piece of cake. The repercussions of a single decision can last for a long time. Download our innovative business strategy PowerPoint complete deck to bring business innovation in an organization for a positive impact on the overall growth of the company. This PPT deck includes topics such as business model innovation framework approaches to the business model, the strategy of innovation, business model innovation segments, and many more. Download this impactful company presentation template to give an engaging presentation to your seniors and colleagues to have a competitive edge over others.

Template 16: Quarterly Business Review

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Use this template to talk about quarterly highlights, financial summary, key developments, balance sheet, cash flow statement, key financial ratios, and other important information of your organization. Beneficial in showcasing the company results and suggesting methodologies for improvement, this company presentation template can be of great advantage to you. No need to prepare the presentation from scratch as this PowerPoint template is well-researched and the designing aspect makes it very appealing.

Template 17: Start-Up Business Proposal

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Startups have to toil day and night to get an opportunity to make their business ideas come to reality and we want to give our best shot. Download our professionally designed startup company presentation template to showcase the executive summary, market insights, services offered, objectives, key financial highlights and other crucial elements to convince your investors. This start-up company PowerPoint complete deck is a must for your institution as it covers all the aspects of a great business pitch. 

Template 18: Organizational Success

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Organizational success is dependent on numerous factors and each element plays a crucial role in determining the corporate triumph. Discuss the tools and techniques your company adopts to increase the efficiency by employing our professionally designed company presentation template. This enterprise success PowerPoint complete deck can be used to illustrate the steps to achieve organizational effectiveness along with the dimension. Human resource management of your firm can utilize this business PPT theme. 

Template 19: Detailed Business Plan For Company

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Have a business plan but clueless about how to prepare an attention-grabbing PowerPoint presentation? The solution is just a click away. Download our business plan PowerPoint theme and illustrate the solutions to the problems and a detailed growth plan suggested to a strong market game. Including the contents, growth strategies, financial projections, details of shareholders, this company presentation template can also be employed by start-up companies to c onvince the investors to invest in your business idea. The shareholding pattern and milestones achieved can be highlighted in an effective manner using this visually attractive business plan PPT theme.

Template 20: Investor Relations Profile

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Investors' relations are directly linked to the brand image. Employ this company presentation template to discuss the business canvas model, investment deals and monthly run revenue to showcase the company achievements. This investor relations PowerPoint complete deck is particularly helpful in building trust with potential clients. Download this customer relations PPT template and convince your clients to work with you.  

Template 21: Business Performance Analysis And Planning

Download Business Performance Analysis And Planning PowerPoint Presentation Slides

Analyze the financial situation of your business by incorporating this detailed company presentation template. This business performance analysis and planning PowerPoint template can be utilized as the quarterly results of the company as it includes topics such as financial summary, key developments, balance sheets, cash flow statements, etc. to give a clear view of the financial status of the firm. Employ this corporate performance PPT theme to ace your business.

Template 22: Financial Assets Management KPI And Dashboard

Incorporate this company dashboard PPT template in providing an overview of setting up KPI reports for your enterprise. Summarize your business stats and figures in an impressive report of business performance to help your organization navigate the best strategy to adopt for boosting the sales and profitability of the company. This pre-designed company presentation template can be downloaded by finance analysts to present the company results in an interesting way to the viewers. 

Template 23: Brand Resonance

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Brand image plays a crucial role in determining the success of the company, which can be effectively communicated by introducing this company presentation template. The concepts like the brand loyalty pyramid, measurement framework, and brand measurement can be discussed with your employees with the assistance of our brand resonance PowerPoint template.

Template 24: Business Operational Challenges

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The general operational challenges faced by business houses can be described using this company presentation template. Illustrate ground realities of the market scenario to employees to showcase the company strategy, objectives, changes in the competitive market scenario, sources of revenue, etc., with this business challenges PowerPoint presentation. Download this PPT theme to highlight the key performance indicators of your firm and strategize the methodology to be followed accordingly. 

Template 25: Company Marketing Analysis Report

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Marketing analysis of an enterprise is of great importance as it is related to the generation of revenue of the company. Download this company presentation template to showcase the key highlights of your business. Discuss the factors that are responsible for company sales and marketing by utilizing our content-ready PowerPoint presentation.

Template 26: Entering a New Market

Enter the market with a bang by incorporating this powerful company presentation template. Identify your target market, have thorough market research, and a good marketing strategy like market assessment, business case development, implementation roadmap, etc., can be illustrated by employing this entering a new market PowerPoint theme. Download this business PPT complete deck and impress your prospects.

Template 27: Business Model Design

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Present your business model like a pro by introducing our professionally designed company presentation template. Essential for your business meetings, this business model PowerPoint complete deck covers all the topics which give an edge over other presenters. Discuss the enterprise roadmap, agenda, objectives, and goals by downloading this visually attractive PPT layout and excel at the business conferences. 

Template 28: HR Induction

Download Hr Induction PowerPoint Presentation Slides

Have an impressive HR induction by downloading this very handy company presentation template. Giving a detailed overview of the company success road map, milestones achieved, corporate hierarchy, office timings, office dress code, attendance portal, leaves and holidays, rules and regulations, our company briefing hr induction ppt is a must to give the information to the new employee in an interesting and engaging manner.

Template 29: Recruiting Process PPT Template

The HR department can download this company presentation template to illustrate the recruitment process and portray the transparency of the organization. Elaborate your hiring process using this eye-catching PowerPoint complete deck to strengthen the human resource process of your institution. Showcase the recruitment agencies, hiring process, job description, recruitment funnel, the budget allocated and other such important components of the employee recruitment process by downloading this company hiring PPT theme.

Template 30: New Product Analysis

Product analysis before launching in the market is a significant step as the company's reputation is at stake. Download this visually appealing company presentation template to highlight the key features to be analyzed before introducing a new product in the market. Illustrate the different parameters that must be met for performing well by utilizing this new product evaluation PowerPoint complete deck. 

Template 31: Business Operations Cycles

Download Business Operation Cycles PowerPoint Presentation Slides

Business operation cycles are essential for the smooth functioning of your organization. Incorporate this company presentation template for displaying the executive summary, company mission statement, strategy to excel in business, potential sources of revenue and other chief areas. Download this awe-inspiring business management PowerPoint complete deck to illustrate the key performance indicators, financial and operational summary of your organization. The designing element used here is definitely attention-grabbing.

Template 32: Business Strategic Planning Template For Organizations

Business Strategic Planning Template For Organizations PowerPoint Presentation Slides

Accomplish the company goals by stating your mission and vision and lay a firm ground for your organization. Employ this business strategic planning PowerPoint complete deck highlight the purpose of the business plan, the SWOT analysis, brand promotion road map, company sales & performance dashboard effectively. Download this company presentation template to give an impressive enterprise overview for the board meetings.

Template 33: Project Management Concepts And Principles

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Gain a competitive edge in your company by illustrating this company presentation template to your employees. Precisely highlight your project management principles and concepts by downloading our content ready business PPT complete deck. Brief your colleagues about project management principles and techniques for precise control and monitoring.  Download this business management PowerPoint template about the constraints or roadblocks of your organization. 

Template 34: Company Overview

Give an impressive company overview by employing our aesthetically appealing organization profiling PowerPoint complete deck. This visually communicating company presentation template is perfect for highlighting your enterprise’s strength in front of your investors and potential clients. You can also demonstrate the risk management report to discuss ways of mitigating risks in business.  

Template 35: Customer Acquisition Business Process

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Showcase the procedure your company adopts for gaining new clients by stating the agenda, customer acquisition management, framework and target prospects in a very compelling manner. Download this pictorial company presentation template to highlight the efforts as well as tips required to turn a prospect into a loyal customer and hence boost the sales of your organization. 

Template 36: Introduce Company Profile

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Introduce your enterprise for pitching investors and leave a powerful impression by employing our company presentation template. Starting with the agenda of your company you can easily strike the viewers’ attention as this pre-designed organization briefing PowerPoint complete deck covers all the essential elements of portraying the strengths of your company. You can showcase the founders and your talented workforce in an effective way by introducing this organizational introduction PPT theme. 

Template 37: Business Profile PPT Template

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Incorporate our multi-purpose company presentation template to highlight the business framework and the core values of your organization. The color palette used in this business PPT complete deck caters to a wide variety of topics such as milestones achieved, company roadmap, organization structure, services offered and lots more which portray the efficiency and dominance of the company in the market. 

Template 38: Business Change Principles

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Engage your audience with this beautifully designed company presentation template and explain the concept and principles of business change management effectively. Discover opportunities and educate your employees to learn new skills with the help of this business transformation PowerPoint complete deck. Take the help of this content ready organization change strategy PPT layout to formulate a plan and provide effective training to your workforce. Download our professionally designed business PowerPoint template to manage time and prioritize different tasks in your enterprise.

Template 39: Strategic and Operational Planning

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Document and establish the right direction of your business by incorporating this company presentation template. The progress of your business is directly linked to the strategic and operational plans you adopt to manage resources, risk and return across an organization and stand ahead of your competitors. Articulate the decisions made about the organization's goals by downloading this business plan PPT complete deck.

Template 40: Marketing And Sales Strategy Business Plan

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A strong marketing and sales strategy can make or break a company. Highlight the significance of a powerful business plan by downloading this company presentation template. Illustrate the challenges and the solutions proposed to meet the target with the assistance of this content ready business PPT complete deck. Explain the value proposition and acknowledge your team by downloading our marketing and sales strategy PowerPoint templates.

Template 41: Company Introduction

Download About Our Company Introduction Profile PowerPoint Presentation With Slides

Cover the important aspects of your enterprise with this aesthetically appealing company presentation template. Introduce the founding members of your company and their vision and mission to showcase the core values and principles in a convincing manner. You can also showcase future projects and workflow in your organization. Influence your prospects by illustrating customer testimonials using this pre-designed business PPT theme.

Template 42: Business Continuity Audit Program And Checklist

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Auditing is a very crucial component for your firm as it helps your business in keeping track and achieving goals. Highlight the types and procedures of your enterprise audits by downloading this company presentation template. Finance analysts can download this business continuity PowerPoint complete deck to illustrate the audit conversion system and portray the company efficiency. 

Template 43: Company Representation

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Introduce your organization with a bang by downloading this graphically convincing company presentation template. Amplify your business goals, objectives, ideas and core values by employing our striking business profiling PowerPoint theme. Showcase your services and upcoming projects to establish a solid foundation for your enterprise in front of your stakeholders. 

Template 44: Performance Rating

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Discuss the performance rating system of your institution by giving an overview of the employee assessment criteria by utilizing this beneficial company presentation template. Discuss the evaluative methodologies and tools to access the overall work quality of your employees by downloading this human resource management PowerPoint complete deck. Workforce assessment on various parameters can be described with this graphically appealing HR PowerPoint template.

Template 45: Project Quality Management Plan Checklist

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Ensure getting your quality assurance and quality control methods conveyed effectively by employing this quality management PowerPoint template. You can discuss the evolution of quality management in your organization and its key principles by employing this company presentation template and suggest solutions to the problems faced in the process. 

Template 46: Financial Proposal PPT Template

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Finance experts of your organization can make optimum use of this pre-designed company presentation template to highlight the financial plan proposed to pitch in investors. The business highlights and financial summary can be discussed with your fellow teammates by using this visually appealing company budget PowerPoint presentation.

Template 47: Elevator Pitch PPT Presentation

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Leave no stone unturned by incorporating this professionally designed company presentation template to influence your potential investors. Present this awesome company presentation to impress your audience like never before. This content ready elevator pitch PowerPoint complete deck highlights all the essential elements to give you an edge over others. 

Template 48: New Employee Briefing

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Employ this HR induction company presentation template to give a briefing to your new employees. Mention the attendance portal, leaves and holidays, office timings, dress code, rules and regulations, employee compensation and benefits and salary package with the assistance of our company presentation template.

Template 49: Feedback and Performance Management PPT Template

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Feedback is so important to ensure continuous performance improvement in your business which can be highlighted using this company presentation template. Employee assessment and different criteria on which the capabilities are judged can be displayed to make the colleagues aware of the transparent rating system of your organization. Download this employee evaluation PowerPoint complete deck and portray the work efficiency of your enterprise.

Template 50: Company Results PPT Slides

Download Company Results PowerPoint Presentation Slides

Get the spotlight on you by incorporating this attractively designed company presentation template. Show your institutions overwhelming performance in our pre-designed and get applauded by your seniors. 

A company presentation is not just a deck of well-designed slides! They reflect the future of the company. Catering to a variety of purposes, we have curated the best company presentation templates to ease the work for you. If you’re already feeling pumped about your next corporate meeting, then definitely download these 50 Best Company Presentation Templates and double your impact!

FAQs on Company Presentation

What is a company presentation.

A company presentation is a document or a set of materials, usually in a slide deck format, that provides an overview of a company, its products or services, and its overall performance. The purpose of a company presentation is to communicate the company's key information, objectives, strengths, and achievements to different stakeholders, including investors, customers, employees, partners, and the general public.

A typical company presentation may include information on the company's history, mission statement, leadership team, organizational structure, financial performance, and competitive landscape. It may also showcase the company's products or services, including their features, benefits, and value propositions, as well as highlight the company's achievements, awards, and recognition.

How to make an effective company presentation?

To make an effective company presentation, you should keep in mind the following tips:

• Know your audience: Before creating your presentation, it's important to know your audience and their needs. This will help you tailor your content and messaging to their interests and priorities.
• Define your key message: Identify the core message or takeaway that you want your audience to remember after your presentation. This will help you structure your content and focus on the most important points.
• Keep it concise: Avoid overwhelming your audience with too much information. Stick to the key message and present information in a clear, concise, and easy-to-digest manner.
• Use visuals: Visual aids such as images, infographics, and graphs can help to break up text and make information easier to understand. They also make your presentation more engaging and memorable.
• Tell a story: Use storytelling techniques to create a narrative that connects with your audience and conveys your message in a compelling way. Use real-world examples and anecdotes to make your content relatable and memorable.
• Practice and rehearse: Practice your presentation several times to ensure that you are comfortable with the material and can deliver it with confidence. Rehearse in front of friends or colleagues to get feedback and improve your delivery.

Be authentic and enthusiastic: Show your passion for your company and your message. Be authentic and enthusiastic, and use your own voice to connect with your audience and build rapport.

How to describe a company in a PPT presentation?

When describing a company in a PPT presentation, it's important to keep the following points in mind:

Company overview: Start with an overview of the company, including its history, mission statement, core values, and leadership team.

• Products or services: Describe the products or services offered by the company, including their features, benefits, and value proposition. Use visuals and examples to illustrate how the company's products or services solve problems or meet customer needs.
• Market and competition: Provide an overview of the market in which the company operates, including size, growth, and trends. Discuss the competitive landscape and how the company differentiates itself from its competitors.
• Financial performance: Share the company's financial performance, including revenue, profit margins, and key metrics. Use charts and graphs to help visualize the data and provide context for your audience.
• Future plans: Discuss the company's plans for growth and expansion, including new products or services, new markets, and strategic partnerships. Highlight any achievements, milestones, or awards that the company has earned.
• Conclusion: End the presentation with a clear and compelling call to action, such as investing in the company or purchasing its products or services.

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20 Really Good PowerPoint Examples to Inspire Your Next Presentation

By Sandra Boicheva

3 years ago

You may also like Show related articles Hide

You might have the most amazing idea that you wish to share with the world, but you might not get the results you want if the delivery isn’t good. Although as a tool, PowerPoint is pretty easy to use and intuitive, creating a good PowerPoint presentation is not a simple task. There is a lot of things to consider when designing your slides from the words you use, to the copy structure, data visualization, and overall design. This is why today we gathered 20 really good PowerPoint examples of presentations that flawlessly deliver their messages. These creative ideas will surely inspire you to make your next presentation your best one, as they all share good design and engaging storytelling.

“If you don’t know what you want to achieve in your presentation your audience never will.” – Harvey Diamond

1. Idea to Identify: The Design of Brand

This is a long one. Here we have a 242 slides presentation that exposes the myriad facets of design and how they impact the brand identity. The presentation has a lot of data to show and spreads it throughout more than 200 slides to make it easy to read and follow. In all, this is the best way to present a lot of information: instead of overwhelming the viewers with text walls, the presenter simply adds more slides.

• Author:   Sudio Sudarsan

2. Jeunesse Opportunity Presentation 2021

This is a great example of brand presentation with company profile, product system, plan, and reward. It gives a similar experience to browsing a website.

• Author:   DASH2 – Jeunesse Global

3. Accenture Tech Vision 2020

A short and sweet presentation about how companies prepare for data regulation and how this impacts the customer experience. 

• Author:   Accenture

4. APIs as Digital Factories’ New Machines

A comparison presentation of how companies capture most of the market value. It explains well how to view the economy from a different perspective and adopt customer-centric thinking. The presentation has a lot of value, it’s well structured and it’s a good read in only 28 slides.

• Author:  Apidays

5. 24 Books You’ve Never Heard Of – But Will Change Your Life

This is a great example of how repeating slides design for the same type of content isn’t a synonym for being unimaginative. It’s pretty straightforward: it promises 24 titles, an inspirational introduction, and a slide for each book that will change your life.

• Author:   Ryan Holiday

6. 10 Memorable David Bowie Quotes

Not always presentations must have a specific educational or conventional goal. Sometimes, it could be a cool personal project meant to inspire your audience. And let’s be honest, who doesn’t love David Bowie? A presentation with 10 memorable quotes by him is worth watching. 

• Author: Stinson

7. Creative Mornings San Diego 

• Author:   Anne McColl

8. Digital 2020 Global Digital Overview

A report heavy-data presentation about everything you need to know about mobile, internet, social media, and e-commerce use around the world in 2020. It’s a long read but comprehensive and well-illustrated with data visualization.

• Author:   DataReportal

9. Blitzscaling: Book Trailer

One of the most well-made presentations about informative topics such as startup’s life-cycle and where the most value is created. It’s designed as a book, consistent, with lesser text as possible, and imitates animation by adding new content on copies of the same slide. 

• Author:  Reid Hoffman

10. Poor Self-Esteem: Just Beat It!

A very valuable presentation that takes on the reasons for low self-esteem and how to overcome it. The design is very simple and comprehensive and even suitable for social media carousel posts.

• Author:   SlideShop.com

11. You Suck At PowerPoint!

This presentation is more than a decade old and still checks out. After all, you could expect great presentation design from someone who talks about design mistakes and how to overcome them.  61 slides of a fun experience and a great read.

• Author:  Jesse Desjardins

12. Pixar’s 22 Rules to Phenomenal Storytelling

Pixar’s 22 Rules to Phenomenal Storytelling, originally tweeted by Emma Coats, in a 24-slides presentation with a custom design. 

• Author:   Gavin McMahon

13. A Complete Guide To The Best Times To Post On Social Media

A fun little presentation with great value. It takes on the most effective times to post on social media, send an email, or publish a blog.

• Author:   TrackMaven

14. Fix Your Really Bad PowerPoint

The next presentation honors Seth Godin and his wisdom. It uses his book’s insights to visualize all the tips in 45 engaging slides.

• Author:   HighSpark

15. 10 Lessons from the World’s Most Captivating Presenters

This presentation is for presenters who wish to become better. And what better way than getting inspired by the world’s greatest presenters and accessing some of their secrets. 

• Author:   HubSpot

16. Crap. The Content Marketing Deluge

For starters, this presentation has a very captivating title and opening. Winning the attention from the very start, it continues with consistent clean design and great content. It delivers exactly what it promised. 

• Author: Velocity Partners

17. Displaying Data

More insightful advice and tips from professional presenters that check out to this very day. It’s a great presentation about visualizing your data in the best way possible and it also delivers it with design.

• Author:   Bipul Deb Nath

18. 5 Storytelling Lessons From Superhero Stories

Custom-made presentation with illustrations made specifically for the occasion, and brilliant execution. It shows it’s definitely worth it to spend time making your presentation more personal and from scratch. 

19. 10 Things your Audience Hates About your Presentation

Another custom presentation with icons-style illustrations about how to avoid cringe when making presentations. 

• Author:   Stinson

20. The Designer’s Guide to Startup Weekend

You will work hard all weekend long but you will also find new friends, mentors, and the chance to promote yourself. A pretty wholesome presentation with a custom design where the presenter shares her own experience in the world of startups.

• Author:  Iryna Nezhynska

That’s It!

These 20 presentations prove that PowerPoint is never out of date and it’s a great tool to deliver your message across. We hope you got inspired for your next presentation and make your audience fall in love with your concepts.

In the meantime, why not take a look at the related articles to get some more inspiration or grab a couple of freebies:

• [Freebies] 17 Really Good Sources For Free Vector Images For Commercial Use
• [Inspiration] 85 Really Good T-Shirt Design Ideas to Inspire You for Your Next Project
• [Insights] The 5 Top Online Tools for Custom YouTube Banners (and YouTube Thumbnails)

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Blog Data Visualization 120+ Presentation Ideas, Topics & Example

120+ Presentation Ideas, Topics & Example

Written by: Ryan McCready May 08, 2023

Did you know that 46% of people can’t sit through a presentation without losing focus? 

That’s why I wanted to learn how to make a presentation that will captivate an audience. After looking at hundreds of different authors, topics and designs, I’ve assembled over 100 presentation ideas and tips on how to design a compelling presentation for:

• Social media
• Online courses
• Pitch decks
• Lead generation

In this blog, you’ll find 120+ presentation ideas, design tips and examples to help you create an awesome presentations slide deck for your next presentation.

To start off, here’s a video on the 10 essential presentation design tips to make sure that your presentations don’t fall under the YAWN category.

1. Use a minimalist presentation theme

CREATE THIS PRESENTATION TEMPLATE

The best designs can also be some of the simplest you see. In the Airbnb pitch deck below, they use a minimalist color scheme and font selection.

A minimalist design is sleek, organized and places the most important thing in focus: your information. There are no distracting stock images, icons, or content. Everything on this unique presentation feels like it belongs and works together perfectly. 

Learn how to customize this template:

2. Use a consistent design motif throughout your presentation

Here’s a go-to tip to for a cohesive presentation design: use a design motif. The motif could be a recurring shape (like circles, lines or arrows) or symbol (like a leaf for “growth” or a mountain for “goals”). For more ideas, check out our guide to common symbols and meanings used in design .

For example, this  presentation template uses circles as a design motif. The same circle icon is used in three different colors to add a bubbly touch to the design. The team photos are also incorporated using circle frames:

3. Use an eye-catching presentation background image

Like with any type of design work, you should want to catch the eye of your audience. In a presentation, this should be done from the beginning with a  compelling background image or a color gradient.

In this presentation template, the creators were able to do just that with a landscape photo. When a presentation like this is seen on social media, during a webinar or in person, your audience will definitely listen up.

4. Visualize your points with icons

Icons are the perfect visuals to include in presentations. They’re compact and can convey a concept to your audience at a glance. You can even combine multiple icons to create custom illustrations for your slides. 

Use the Icon Search in Venngage to find illustrated and flat icons:

5. Use a black & white color scheme for a corporate presentation design

In the presentation below there are only two colors used: black and white. Now, you might be worried that only using two colors is boring, but it all comes down to balance.

Playing off the ideas of classic minimalism, the designer made this presentation look sleek and professional. And now your content can be the main attraction of your presentation as well!

6. Repurpose your slide deck into an infographic 

Different types of presentations serve different purposes and sometimes it helps to work smarter, not harder when you are creating a unique presentation. In fact, the spacing, layout, and style used in this presentation makes it easy to repurpose the same images into an infographic.

This allows you to create two unique pieces of content from one idea!  Which is exactly what  Officevibe did .

Join Venngage’s CEO, Eugene Woo, to learn how you can design impactful infographics that will help maintain trust, increase productivity and inspire action in your team.

SIGN UP NOW

7. Break your genre mold for a fun presentation idea

When I first clicked on this creative presentation from SEMrush, I was not expecting to be transported into a comic book. I’m glad I clicked because it may be the most unique slide deck I have ever seen. Going this extreme with your presentation ideas may seem a bit risky, but to be able to break the mold in this age of cookie-cutter presentations is worth it.

To leave a lasting impression on your audience, consider transforming your slides into an interactive presentation. Here are 15  interactive presentation ideas  to enhance interactivity and engagement.

8. Make your presentation cover slide count

As I was scrolling through all of the presentations, this one made me stop in my tracks. It could be that I have a life-long love of Star Wars, or it could be that their presentation cover slide was designed to do just that: grab your attention. That’s why you should not stick with a boring, text-only title slide. Don’t be afraid to use icons and illustrations to make a statement.

9.  Alternate slide layouts to keep your presentation engaging

Keeping your audience engaged throughout an entire presentation is hard, even if you have been working on your presentation skills . No one wants to look at slides that look exactly the same for an hour. But on the other hand, you can’t create a unique masterpiece for each slide.

That’s why I’m very impressed with what the designers did in the presentation example above. They use a consistent visual theme on each slide, but alternate between vertical and horizontal orientations.

The swapping of orientations will show people that the presentation is progressing nicely. It can help you make a strong, almost physical, distinction between ideas, sections or topics.  

10. Make your audience laugh, or at least chuckle

Sometimes you need to not take your business presentations too seriously. Not sure what I mean? Go check out slide number 10 on this slide deck below.

If you did not actually laugh out loud, then I don’t know what to tell you. Small illustrated embellishments can be very powerful because they evoke an emotional response and to gain your audience’s trust.

Did you know 70% of employees think that giving a good presentation is an essential workplace skill? Check out the top qualities of awesome presentations and learn all about how to make a good presentation to help you nail that captivating delivery.

11. Supplement your presentation with printed materials

Printed takeaways (such as brochures and business cards ) give audience members a chance to take home the most important elements of your presentation in a format they can easily access without using a computer. Make sure you brand these materials in a way that’s visually consistent with your slide deck, with the same color scheme, icons, and other iconic features; otherwise, your recipients will just end up scratching their heads.

If you’re giving people multiple materials, try packaging them all into one convenient presentation folder. There are over 100 styles with a wide range of custom options, so feel free to get creative and make your folder stand out. Sometimes a unique die cut or an unusual stock is all you need to make something truly memorable. Here are some brochure templates to get you started.

12. Only use one chart or graphic per slide 

Having too much information on a slide is the easiest way to lose the focus of your audience. This is especially common when people are using graphs, charts or tables .

In this creative slide deck, the author made sure to only include one focal point per slide, and I applaud them for it. I know this may sound like a simple presentation tip, but I have seen many people lose their audience because the slides are too complex.

13. Keep your employee engagement presentations light   

Sometimes you need to get away from stuffy, professional presentation ideas to capture your audience’s attention. In this case, Officevibe used some very colorful and playful illustrations to stand out from the crowd.

I mean, who could not love the plant with a face on slide number 9? And if you want to see some more icons and illustrations like this, be sure to check out our article on how to tell a story with icons.

14.  Feature a map when talking about locations

Including a map in your creative presentations is a fantastic idea! Not only do they make an interesting focal point for your slide layout, they also make location-based information easier to understand.

This cool presentation example by our pro designers at Venngage uses maps to visualize information. This map both dominates the screen, and also displays all the locations being covered.

15. Use a font that is large and in charge 

If you are presenting to a small group or a packed stadium, make sure your audience can see your text! Use a large and in charge font that can be read from even the nosebleed seats. 

Honestly, you really never know where your unique presentation will be seen. It could be seen in a conference room or conference hall, and everything in between. Be ready to present almost anywhere with a bold and easy to read font.

16. Use pop culture references to build a fun presentation 

Using a meme or pop culture reference is another way that you can jive with your audience. It can be used to quickly get a point across without saying a word or create a moment that you can connect with the room. For example in this presentation, they used Napoleon Dynamite to give the audience feelings of nostalgia.

17. Use more than one font weight on your presentation cover slide

Just like you would never use one font on an infographic, you should never use just one font on your presentation (for more tips, read our guide on how to choose fonts ). In this presentation example from HubSpot, they use a bunch of different font weights to add emphasis to key words and ideas.

As you can see, they use a bold font on the presentation cover to bring attention to Steve Jobs name. This makes it easy for the audience to know what your presentation is going to be about from the beginning as well. 

18. Use a color theme for each idea 

Color is another extremely powerful nonverbal tool that you can use to guide your audience. By using a different color for each section of your creative presentation, Dell is able to clearly indicate when they are switching points or ideas.  Going from green to orange, and even red almost effortlessly.

This is a great way to design a list, guide, or a  how-to presentation as well. And each color can be assigned to a different step or number with ease. 

Need help picking the perfect color palette? Start here !

19. Use illustrations instead of pictures 

An easy way to keep your design consistent throughout your unique presentation is to use illustrations like in this slide deck by Domo.

They used illustrations instead of pictures to show off their subject on slide numbers 4-10 and it looks fantastic. This will ensure that the audience focuses on the content, instead of just the photo they could have used.

It also helps that illustrations are a top design trend for 2020 .

20. Use contrasting colors to compare two perspectives or sides of an argument 

Contrasting colors can be used to quickly show each side of topic or an argument. For example in this presentation, they use this trick to show the difference between their company and the competition.

They use color very effectively in this example to show their company is better, in a nonverbal way. With a lighter color and illustrated icons, the company is able to position them as the better choice. All without saying a word.  

Now if they would have used similar colors, or a single color the effect wouldn’t have been as strong or noticeable.

21. Include your own personal interests

This example is one of the most interesting and cool presentations I have seen in awhile, so I suggest checking out the entire thing. The creator inserts a bunch of his personal interests into the slide to make his presentation about education fun and relatable. And they even use a Super Mario Bros inspired presentation cover, so you know it has to be fantastic! 

22. Try to stick to groups of three 

How many major ideas should be present on your presentation aid? Never break your  presentation layout down into anything more than thirds. This means there should be at most three columns, three icons, three ideas and so on.  A great example of this idea starts on slide number 9 in this slide deck and continues throughout the rest of the presentation.

 Here is a great three columned slide template to get started with.

23. Add a timeline to help visualize ideas 

One of the best ways to visualize a complex process or historical event is to use a timeline presentation. A list of all the steps or events is just not going to cut it in a professional setting. You need to find an engaging way to visualize the information.

Take the presentation example above, where they outline the rise and fall of Athens in a visually stimulating way.

24. Label your graphs & charts 

If the people at Pollen VC had not added those annotations to the graphs on slide number 5, I would have definitely not known what to make of that graph.

But when you combine the visuals on a graph with descriptive text, the graph is able to paint a picture for your audience. So make your graphs easy to understand by annotating them (this is a chart design best practice ).

Create a free graph right here, right now!

25. White font over pictures just works 

There is a reason that you see so many quotes or sayings in a white font that are then overlaid on an image. That it is because it just works in so many situations and the text is very easy to read on any image.

If you do not believe me, look at the slide deck example above where they use a white font with a few different fonts and about 100 images. Plus the presentation template is chocked full of other tips on how to create a winning slideshow.

26. Color code your points across the whole presentation 

Here is another example of a presentation that uses color to keep their points organized. In this case, they use 10 different pastel colors to match the 10 different tips for employee engagement.

Check out our guide for how to pick the best colors for your visuals .

27.  Use a simple flow chart to break down a process

If you’re a fan of the movie Step Brothers , you may have heard of Prestige Worldwide before. In this fun presentation example they are back to sell you on their business model and growth plans.

This time, the presentation will be effective because it actually talks about what the business does.

Instead of making a music video, they use a helpful flowchart template to explain their business model. I would recommend following their lead and creating a dynamic flow chart to visually break down any process.  Try making your own flowchart  with Venngage.

28. Make your slide deck mobile friendly 

As more people move to mobile as their main device each year, making your presentations mobile-friendly is becoming increasingly important. This means that the text is large and there aren’t too many small details, so everything can scale down. Just like in this presentation example from the creators at Globoforce.

29. Don’t be afraid to include too many examples 

If you are presenting a complex idea to a group, especially a large audience, I would recommend having a ton of good examples. Now, I would try not to overdo it, but having too many it is better than having too few.

In this creative presentation, the people at With Company spend about 20 slides just giving great examples of prototyping. It doesn’t feel too repetitive because they all are useful and informative examples.

30.  Use consistent visual styles for an elegant presentation design

I have already written extensively about using icons in all of your design projects . I haven’t talked as much about matching icons to your presentation template.

But that’s just as important, especially if you want to create a professional presentation for your audience.

As you can see in the example above, the designer used minimalist icons that fit the slide designs. All of the other graphics, charts and visual elements fit together nicely as well.

Plus the icons don’t distract from the content, which could ruin a stellar presentation.

31. Use a consistent presentation layout 

In this example from Bannersnack, they use a consistent layout on each of their slides to help with the flow by using the same margins and text layout.

It’s a solid presentation example because they help the user know where to look immediately. It may seem like they are playing it safe, but anything that can speed up the time it takes for a user to read the content of the slides, the better.

32. Use loud colors as much as possible 

This is one of my favorite presentations because of the highlighter yellow they chose to use as their main color. It is actually very similar to one that I saw presented live a few years ago and I have used this same approach in a few presentations ideas of my own.

33. Pull your design motif from your content 

If you are talking about an interesting topic, why not use the topic as the main design motif in your creative slide deck? For example, in this presentation about sketchbooks, the creator uses a sketchy, handwritten motif. It is something simple that helps the audience connect with the topic. Plus, it allows you to include a ton of great examples.

34. Utilize a call & answer cadence

In this SlideShare about how to create a presentation, Peter Zvirinsky uses a two-step process to present a point. First, he presents the header presentation tip in a speech bubble. Then he shows a supporting point in a responding speech bubble. This gives the presentation a conversational flow.

35. Repurpose ebook content into a creative presentation

This slide deck was adapted perfectly from a Seth Godin ebook into the presentation example you see above. In the slide deck, they take a piece of content that would usually take a while to read and cut it down to a few minutes. Just remember to include only the most important ideas, and try to present them in a fresh way.

36. Add a timed outline to your presentation

We have already covered how important it is to have a table of contents in your slides but this takes it a bit further. On the second slide of the presentation below, the creator added how long each of the slides should take.

This is great because it helps your audience know the pace the presentation will take and will help keep them engaged. It also will help them identify the most important and in-depth parts of the presentation from the beginning.

37. Use a “next steps” slide to direct your audience

One of the worst things you can do as a presenter is to leave your audience without any idea of what to do next. A presentation should never just end because you ran out of slides.

Instead, use a conclusion or “next steps” slide like in the example above to finish your presentation. Sum up some of your main points, tell your audience where they can get more information, and push them to take action.

38. Go a bit crazy with the design 

Sometimes you need to throw convention to the wind to create something unforgettable. This presentation from Velocity Partners does just that, and I think it is one of my favorite ones from this entire roundup.

They use unconventional typography, quirky icons, and unusual presentation layout to make each slide surprising.

39. Make your slide deck easy to share 

If you are looking to get a lot of eyes on your presentation I would make sure people will want to share it on social media. How do you do that? By presenting new and interesting value. This means your content needs to answer a common question and your design needs to be clutter-free. For example, look at this very social media-friendly. The slides are simple and answer questions directly.

40.  Use shapes to integrate your photos into the slides

Want to include a bunch of images in your presentation? I say do it!

Now most of the time you would add a raw image directly to your slide. However, if you want to present images in a professional way I would recommend using an image frame .

Like in the example above, you can use these frame to create a collage of images almost instantly. Or provide a similar visual theme to all of your slides.  

Overall, I believe it’s a great way to add a new visual component to your presentation.

41. Hijack someone’s influence in your marketing slides

If you are stuck in the brainstorming phase of your presentation, focusing on a brand or influencer is a great place to start. It could be a case study, a collection of ideas or just some quotes from the influencer. But what makes it effective is that the audience knows the influencer and trusts them. And you are able to hijack their awareness or influence.

42. Put y our logo on every slide 

Whether you have a brand as powerful as Moz, or you are just getting started, you should always have your logo on each slide. You really never know where a presentation is going to end up–or what parts of it will! In this presentation template, Moz does a good job of including their branding and such to get others interested in Moz Local. Don’t have a logo yet? Our logo design tips will help you create a logo that’s iconic and will stand the test of time.

43. Lead your audience to it 

In this example, the creator uses something very similar to the call and answer approach I mentioned above, but with a little twist. Instead of just throwing all the info up at once, they use three slides to build to a particular point and include a subtle call to action in the third slide.

44. Make visuals the focal point of your presentation slides

If you haven’t noticed, illustrated icons are having a revival in 2020 and beyond. This is likely because minimalist icons dominated the design world for the past decade. And now people want something new.

Brands also like using illustrated icons because they are seen as genuine and fun.

And because they are so eye-catching you can use them as focal points in your presentation slides. Just like they did in the creative presentation example above.

Picking the perfect icon is tough, learn how you can use infographic icons like a pro.

45. Use a quirky presentation theme 

In this slide deck, the authors show you how to become an Animation Ninja…and they use ninja graphics and icons extensively. This caught my eye immediately because of the amount of work that I knew was behind this. It takes a lot of time and effort to line all of the content and graphic up to create a cohesive theme, but the payoff can be massively worth it.

46. Use a consistent background image 

I am a big fan of the way that Aleyda Solís uses only a single presentation background image throughout her presentation.

By using this tactic the audience is able to focus on what is happening in the foreground. Plus it gives the whole presentation a different feel than all the other ones I have looked at.

47. Summarize your points at the end

It’s a good idea to summarize your points before you end your presentation , especially if you’ve covered a lot of information. In this presentation example, Deanta summarizes exactly what they do on slide numbers 16-18. They also provide their contact information in case their audience has any more questions. I think that every presentation should use this same approach, especially the ones you are presenting outside of your company.

48. Use a minimalist presentation template

This slide deck from QuickBooks uses a minimalist theme to help the audience focus on what is important, the content.

There were only five colors used in the entire presentation and the graphics were simple line drawings. This made it easy to read and very pleasing to the eyes.

49. Split your slides length-wise 

Here is a simple template you can use to separate your headers, or main points, from your body text in a presentation.

Instead of using a solid presentation background, split the slide in half like Sequoia did in their slide deck. They used their brand color for the title portion and a neutral white for the supporting content.

Use this company report template to create a very similar slide right now!

50.  Embrace a bold color scheme throughout your presentation

My favorite part of the creative presentation example above is the use of complementary colors in each slide. As you can see, not one of the slides use the same color scheme but they all feel related connected.

This approach can be used to make your presentation visually unique, without abandoning a cohesive theme or idea.

51. Put text in the top left corner 

English speakers will instinctively try to read text from a top to bottom, left to right orientation. I would recommend using a left alignment for your text and adding additional things from top to bottom, just like Aaron Irizarry did in this presentation layout.

52. Break up your tables 

A plain table with a white background with black or gray lines are difficult to read on a computer screen, so why would you create one for viewing on a large presentation screen? You shouldn’t!

Instead, follow Intuit’s lead and break up the rows with a bit of color. This applies to data visualization in general , but think it is even more important when it comes to presentations.

53.  Present connected information in a visually similar way

In this startup pitch presentation example, they have a ton of information to get through. But they present their most important slides, the problem and solution, in a visually similar way.

By using a similar layout on each slide, the audience will be able to quickly make a connection. If you want to present two connected pieces of information, use this tactic.

From the font to the layout, it’s all basically the same. The main message they’re trying to impart is a lot more impactful to the reader.

If they would have used two wildly different presentation layouts, the message may have been lost.

54. Roundup expert tips into one presentation 

If you are looking for useful insights into the topic of your presentation, talk to some influencers in your niche. These are called “expert roundups” in the content marketing world and they are incredibly shareable.

Plus, they are pretty easy to create and have a great shelf life. In the example above, we talked to a gaggle of marketing experts about what makes a SlideShare great.

55. Use bold & brash colors throughout 

B old colors usually make your presentation template a lot easier to read and remember. Like at this slide deck made by our talented designers, which doesn’t shy away from bright, bold colors.

Want to pick a perfect color palette for your presentation? Read this blog on the do’s and don’ts of infographic color selection .

56. Make your graphs easy to read & interpret 

It should not require a Master’s degree in statistics to understand the graphs that someone uses in a presentation. Instead, the axis should be easy to read, the colors should enforce the point, and the data should be clearly plotted.

For example, in this presentation on slide numbers 14 and 25, the graphs nail all of those tips perfectly.

57. Condense your presentation into a memorable line 

If you can, try condensing your information into a simple one-liner to help the message stick with your audience. In slide number 36 of this presentation, Mika Aldaba does just that and shows that “Facts + Feelings = Data Storytelling.”

He does this again a few times throughout the presentation with other memorable one-liners.

58.  Bring attention to important figures with colorful icons

If you’re including a figure or number on your slides, I’m guessing you want the audience to actually see it.

That’s why I would recommend using an icon or graphic to highlight that figure. Maybe use a color or icon that isn’t used anywhere else in the presentation to make sure it really jumps off the screen.

In the presentation example above, all that’s used is a simple circle to make each figure a focal point. It’s really that easy, but many people leave it out of their presentations.

59. Anchor Your Text With Icons 

Having your text or content floating out in the white space of your presentation is not a good look.

Instead, you should use anchor icons to give the text something to hold onto and draw the audience’s eye. If you need some examples of good anchor icons, check out slide numbers 4, 7 and 9 in this presentation example.

60. Add semi-opaque lettering as a presentation background 

A neat way to keep your slide deck organized is to number your slides or points using semi-opaque lettering in the background.

Then, place your slide content on top of the opaque lettering. This helps your audience know that you are on the same point or idea, plus it just looks really good when done right.

61. Use simple or minimalist borders

An easy way to class up your slides is to put a border around your text. Take this presentation from Venngage that uses a couple of different types of borders to make their slides look professional.

Plus it helps keep all of your content contained on the slide!

62. Feature one idea per slide

Nothing is worse than a confusing, cluttered slide. Instead of trying to pack a bunch of ideas into one slide, focus on one core idea on each slide. If you need to flesh the idea out, just make another slide. 

Having trouble condensing your slides? Our presentation design guide can help you summarize your presentations and convey a singular idea with a clear focus.

63. Keep your style consistent with your brand 

You might be tempted to switch up the style of your creative presentations each time, but think again. If your brand is known for fun and lighthearted content, like Officevibe, let that be your style throughout all of the presentations you publish under that brand. This will make your slide decks recognizable and will enforce your brand’s message .

64. Use accent fonts to emphasize important numbers

Some people hate pie charts with a passion, but I think they are perfect for presentations. Especially if you want to bring attention to a figure or percentage point .

In this simple example, the pie charts are used to visualize each figure in an interesting way. Plus the pie charts fit the circular and fun theme of the rest of the presentation very well.

65. Use patterned and textured presentation backgrounds

Source  

Adding some subtle textures, icons or shapes to the presentation background can help make your slides more interesting. This is especially effective when you are only showing one point per slide, because it makes the slide design less sparse.

You can even switch up the colors on your shapes or textures to match the theme of the slide like DesignMantic did in this presentation.

66. Illustrate complex or confusing concepts with icons 

Ideally, you don’t want every slide in your deck to just be text. Instead, switch things up every few slides by using just pictures.

This slide deck by Gluwa uses icons to create little diagrams to illustrate their presentation ideas. Their slides still communicate concepts to the audience, but in a new way.

67. Overlay stock photos with color 

One problem many people encounter when creating a presentation or slide decks are finding photos with a consistent style. An easy way to edit photos to make them consistent is to add a transparent color overlay. In this example, Change Sciences uses a blue overlay on all of their photos. Plus, the color you choose can also help convey a particular mood.

68. Use black and white blocks 

An easy way to make your text pop, particularly on a photo background, is to use white font on a black blog background (and vise-versa). Check out this slide deck by Abhishek Shah, which uses this trick in an effective way.  

Now if you want to become a better leader this year, check out some of our favorite leadership infographics .

69. Use photos with similar filters 

Using a bunch of photos with wildly different filters can be jarring in a business presentation. To maintain a consistent flow, use photos with a similar filter and color saturation.

Take a look at this example from HubSpot across slide numbers 1-6 and you can see what I mean.

70. Visualize your points with diagrams 

Sometimes the best way to get your point across is to throw some diagrams into the presentation mix. But be sure to make is something that the audience can pick up on in three to five seconds tops.

For example, Jan Rezab uses a diagram to illustrate what takes up time in our lives on slide numbers 4, 5, 7 and 9!

71. Get experts to share tips

If you want to provide even more value to your audience than you can offer yourself, why not call in some expert reinforcement? See what experts in your field have to say on the topic of your presentation and include their tips and insights. Plus you can hijack their influence and expand your audience fairly quickly. 

72. Mimic a popular presentation style 

Uber’s pitch deck helped them raise millions of dollars in venture capital eventually leading to the glorious moment when they IPOed this year.

Aside from our sleek design upgrade (hey, we love good design!), this pitch deck template is the exact same one that Uber used to go from Idea to IPO.

And who knows? Maybe you might start the next Uber. But to raise money, you will need to create flawless business pitch decks to impress investors and raise those dollars.

73. Plan your presentation idea ahead of time

I know that minimalist designs are all the rage this year, but there is a big difference between a well-thought-out minimalist design and a lazy design without the finish touches. The same goes for a cluttered design with too many things going on at once.

That’s why it’s worth it to take the time to really plan out your presentation ideas and design concepts. Take this slide deck about storytelling by HighSpark. A quick glance will tell you that they put a lot of thought into designing their slides.

74.  Use tables to compare your brand to the competition in sales presentations/pitch decks

There are a lot of ways to visually compare similar things in this day and age. You could use a comparison infographic , or even a venn diagram!

However, when it comes to presentations I think that the simple table is best. Especially if you are comparing more than two things, like in this presentation example.

With a table, you can clearly lay out all the pros and cons of each idea, brand or topic without it being overwhelming to the audience. Plus, virtually everyone knows how to follow a table, so your information will be easy to consume.  

See more examples of the best pitch decks .

75. Blend icons & content effortlessly

Usually, icons are used as eye-catching objects detectors or anchors for text in a slideshow. But they can be used for so much more than that!

Like in this marketing presentation from Constant Contact they are very large but do not distract from the content.

76. Make your audience want more 

This tactic has been used by everyone since the idea of marketing was invented (or close to that). In this presentation example called “100 Growth Hacks, 100 Days” the creator only shows the audience the first 10 days of it and then uses a call to action at the end of the presentation to encourage them to seek out the rest.

The only risk with these kinds of presentation ideas is if your initial content is not great, you can’t expect your audience to seek out more information.

77. Use memes (for real, though) 

Usually, memes do not have a place in a serious business setting, so maybe don’t use them for formal presentations. But if you’re covering a lighter topic, or if you’re going for a fun presentation that will connect with your audience, don’t be afraid to throw a meme or two into the mix.

The audience immediately knows what you are trying to say when you use a popular meme in your presentation. For example, on slide number 7, the creator uses a meme to show that it will be hard to create great content

78.  Include a slide that introduces your team in pitch decks

In this presentation example, the creators decided to include their team on a slide. I think it’s a great gesture.

Showing your team can help the audience put a face to your brand and make the whole company feel more genuine. So if there is a team that has helped you get where you are today, give them some recognition!

79. Feature a complementary color palette

Even though I am not a formally trained designer, I still understand that proper color usage is the base of any good design. Although not all of the tenets of color theory work great for presentations, complementary colors are always a great pick.

Take a look at the color usage in this business presentation from Gary Vaynerchuk below . The purple and Snapchat yellow, which are complementary colors, look fantastic and the content jumps off the screen.

80. Use a heavy or bold font 

The very back of the room should be able to read your content if you are giving a group presentation. To ensure that your entire audience can read the slides I would not only use a large font, but also use a heavy font.  If you are confused by what I mean by a heavy font take a look at this unique presentation example by Slides That Rock.

81. Do the math for your audience

If you are going to use a graph in your presentation to compare data you should do the match for your audience. Do not make them do the calculations in their head because you will quickly lose their attention. For example, on slide number 5 the people at Sickweather lay out exactly what figures they want the audience to take from the slide.  

82. Use unique colors for different sections

The example below has 145 slides but it does not feel overwhelming or confusing.

That’s because each section has a different corresponding color, which makes it easier to flip through the slide deck and find a particular part.

83.  Give your presentation a catchy title that anyone can remember

What I really love about the presentation example above is that it features a catchy tagline on the second slide–“The 3S Framework.” It’s simple but it works!

This motto helps outline the structure of the presentation, and each slide referring back to it. Plus, the tagline will give the audience something to latch onto and remember from the presentation.

84. White backgrounds are not always bad 

A lot of people think that plain white background is a boring presentation faux pas. So the first thing they do is add color or image, which is not a bad thing at all.

But I also think that when used correctly, like in this example, plain white backgrounds can lead to beautiful presentations.

85. Split the header text from the body text

This idea is very similar to the one-two punch tactic that I talked about above, but it spreads the content over two slides as opposed to a single slide.

Use this design choice when you have fairly easy to follow presentations, like the one below from Steve Young. I know that this is effective because it allows the audience to focus on the main point before he drives it home with the supporting details.

86. Feature circle image frames 

I am a big fan of the design choices that Frank Delmelle uses in this slide deck about content strategy. He uses circles as his main design motif and frames his images in circles as well.

87. Talk directly to your audience 

This slideshow tops out at 70 slides but it’s a breeze to flip through. That’s because the creator, Ian Lurie, decided to present it in the form of a conversation instead of a classic slide deck.

While each slide only has one or two sentences, it flows just like a friendly chat. He also includes the necessary pauses, breaks and other conversational tics that helps make it even more convincing.

88. Illustrated icons are key this year 

Icons add a fun and functional element to your designs. In this presentation by Iryna Nezhynska, they use illustrated icons to make a potentially intimidating topic seem manageable.

89. Highlight key numbers and percentages 

Surprising percentages have the ability to excite and shock an audience. To make the percentages on your slides even more impactful, present them in a different color or font than the rest of the text.

In the presentation example above, Contently uses that exact tactic to bring more attention to key numbers.

90. Use a gradient as your presentation background 

Just like bold color schemes, gradients are a current social media graphic design trend . They may feel retro to some, but I believe they will be around well into the future.  

Gradients are perfect for presentation backgrounds because they are so versatile and eye-catching. I mean, you can literally create a gradient with any colors you can think of! And they look a lot more interesting than a simple flat background.

So embrace the future and use a gradient in your next presentation!

91. Track the steps in a process 

In this example, the creators from O.C. Tanner add a very interesting feature to their slides, starting on slide number 6. If you take a look at this business presentation template, you will see that they number the steps in a process and track which step they’re on at the bottom of the slides.

92. Use mind blowing font pairings 

The creator of this slide deck uses at least 10 different types of fonts. And it looks fantastic because they know that one font choice is boring. But this does not mean that you should use a bunch of random fonts–pick font pairs that play well together and keep your font choices for different types of information consistent throughout the presentation.

93. Make your ideas as obvious as possible 

Your audience shouldn’t be guessing at what you mean. That is why I think that this presentation example from In a Rocket is so powerful because they make the information easy to digest.

Learning to code can be challenging, but they break the information down with simple diagrams and clear examples. Heck, I have not touched CSS in a few years and I could still follow what they were instructing.

94. Use images that will actually scale 

A large mistake that you can make in your slide deck is using low-quality images. They may look great on your computer, but as soon as the slides are put up on a screen, the low quality will show. In this example by ThoughtWorks, all of their presentation background images look great and will scale well to a bigger screen. And that is even after the image compression that LinkedIn most likely does!

95. Take risks with your presentation layout

I honestly was blown away the first time I saw this presentation because it capitalized on such a risky design idea. The creators from Weekdone literally turned their presentation into an 8-Bit video game. A nd if you are looking for something that will stick with your audience, I would take a few creative cues from them!

96. Seriously, you better use memes 

In this day and age memes are mainstream, so why wouldn’t you use them in a creative presentation? These do not have to be the coolest meme that all the hip kids are sharing, they can be some of the classics. Like the one that Dana DiTomaso uses on slide 16 to emphasize that it’s a trap!

97. Follow a clear design rhythm

I really like how this presentation introduced each new point in three or four steps, using the same design. It gave the presentation a rhythm that flowed almost like a song!

I would recommend using this approach if you have to introduce multiple points per slide.

98. Use LOTS of icons

If you have made it this far in the list you have already probably seen how effective icons are in presentations. They are the perfect way to support your ideas and make your presentation more pleasing to the eyes.

For example, take a look at all the icons SlideShop uses in this presentation. Almost every slide has at least one icon and a few have more than ten!

99. Give each slide its own spark

I know this goes against earlier points I had about creating a cohesive theme in your presentation layout, but everyone knows that rules are made to be broken (if you can do it better)!

In this slide deck, the team at Officevibe literally created different designs for all 27 of their slides. And to top it off, each of the designs fit the quotes they used extremely well.

100. Use LARGE header cards 

An easy way to stick to that “one piece of content on each slide rule” is to use header cards. They are basically the header that you would normally use in a blog post or article, but it gets is own slide before the content. Here is an example of that idea in the real world in this presentation from Brian Downard.

101. Ask your audience questions 

I think one of the most common elements I saw in all the slide decks was that they asked the audience questions. You can use questions to engage with your audience and get them thinking a bit harder about the topic. The Site By Norex team did an exceptional job of this when they explored what the topic of what makes up a brand.

Need some more info about creating a memorable brand? Check out some of the best branding stats for 2020 and beyond!

102. Introduce yourself and your brand 

I would say that a majority of presentations that I looked at in this list just jumped right into the content without an introduction to the author or brand in the actual slide deck.

This introduction is very important because it establishes your credentials from the beginning, especially if someone is just reading the slide deck. In this example from Losant, they do just that by spending the first few slides telling the audience who they are.

103. Mix up your mediums 

Finally, this slide deck effectively marries two very distinct content forms together: digital images and hand-drawn illustrations. In this example, Freshdesk uses the timeless classic of a comic strip, Calvin & Hobbes, in something so modern to inform the audience in a fun way.

104. Show off your credentials 

Just like with any piece of content, people are more likely to believe what you are saying if they know what your company does. That is why I really like when people insert their qualifications right into the presentation slides. Just like Andreas von der Heydt, from Amazon, did at the beginning of this presentation about thinking big.  

105. Highlight key data points 

If you are presenting a chart or graph on a dry topic, I would recommend using a single color to highlight the most important data point. For example, the investment firm a16z uses orange to highlight the data points they want their audience to focus on in each of their charts.

Check out some examples of how to highlight your key information in bar charts .

106. Show your audience where to find more information 

A lot of people end their presentations by literally just running out of slides, and that is the wrong way to do it. Instead, CBInsights consistently pushes their readers towards another piece of content at the end. This is also where you can insert a call to action!

107. Tell your origin story

  Source

This idea is kinda similar to showing off your company qualifications at the beginning of your presentation. But with this approach, you are trying to make an emotional connection with your audience instead of just showing off accolades.

And Rand from Moz does this extremely well in the presentation example above.

108. Use one focused visual 

This presentation uses a central visual of a structure, with each slide moving down the levels of the structure. This is incredibly powerful because the entire presentation is about sinking your company, and the visual they designed mirrors that idea perfectly. Using one focus visual also makes your slide deck design cohesive.

109. Don’t take presentation design too seriously

Sometimes we get caught up trying to make the perfect presentation and it ends up making us crazy!

But in this presentation example, Jesse Desjardins uses a mix of wit and hilarious retro images to create a memorable and light-hearted presentation.

110. Use size to your advantage 

I am a big fan of using bubble charts and other charts that use size to compare two pieces of data. That is why I like this pitch deck from the ShearShare team that utilizes a size-based chart on slide number 9. The chart is used to illustrate the massive growth potential in their industry.

111. Split section headers from the main content with different background colors 

In this presentation, Seth Familian uses alternating colors in a very interesting way. For each of the title slides, he uses a black color background, but for the content slides he uses a white background.

This helped the readers follow along and comprehend what was on the page even faster. And when you are presenting to hundreds of different types of people, this can make or break your presentation.  

112.  Have a conversation with your audience 

Take a conversational tone in your presentation is a great way to encourage your audience to participate.

In this slide deck example, we presented a simple storyline and use questions to engage with the audience throughout. And it helped create a flow throughout the  presentation template  that is easy to follow.

113.  Include your branding throughout your presentation ideas

Another thing that people seem to forget when they are working on a presentation is to include their business’s branding. You honestly never know where your work is going to be shared, so it is important to make sure people know it’s yours. HubSpot does an outstanding job of this on all their presentations, as you can see in the bottom left corner of each slide.

Plus you have spent a ton of time creating your  brand guidelines , might as well use them.

114.  Include multiple slides to build to your main point

Try using multiple slides to build to your main point. This helps you walk through the components of one overarching point while also building suspense. In this slide deck, the creator uses 6 slides to build up to one main point, adding a new illustration to the diagram on each slide.

115.  Split the difference 

Use either the left or right side of the slide to hold your text and the opposite to display an image. If you are using a photo or graphic as the main background in your slides, this is a great way to keep things organized. 

116. There are millions of fonts out there…use them

Hey, I love simple fonts just as much as the next guy, but sometimes you need to step up your font game to stand out. For example, WebVisions uses a very gritty, probably custom font in their unique presentation that fits the topic extremely well. Take a look!

117.  Build your presentation content around icons 

Try using icons as the focal points of your presentation layout. This example from Omer Hameed  uses icons to draw the audience’s eyes  right to the middle of the presentation, where the main points and headers are located.  

118.  Mix up font style to emphasize important points

If you would like to draw some extra attention to a certain word or idea,  switch up the font  to one that is bolder. For example, in this oldie but goodie presentation from HubSpot they use a heavy sans-serif font to highlight ideas, as opposed to the serif font for the other text.

119.  Add personal touches to your presentation

If you want to create a truly unique presentation, add personal touches. In the slide numbers 6-13 from this presentation, the creator adds something to their design that no one else could ever have: they use original drawings they did themselves.

120.  Harness the power of your own brand colors

Sometimes people forget that they already have a battle-tested color palette that they can use in their  brand colors . I try to incorporate one of our brand colors in most of my designs and it makes so much easier to choose colors.

In this simple presentation example, Spitfire Creative used a palette that had both of their brand colors throughout the slideshow.

121.  Used dark-colored blocks to highlight words

I have seen this trick used in a lot of presentations and it works well. Highlight certain words or phrases by laying them overtop a colored rectangle. Take slide number 7 in this presentation example as a great guide. Use it to bring attention to a saying or idea you really want your audience to remember.

122.  Show the audience your mug 

This presentation example comes from the same presentation as a previous one, but it was too good not to share. Throughout the slides, you will see Rand from Moz pop up to add a human element to the design. Using an image of your team or yourself can put the audience at ease and make it easier to connect with the presenter.

123.  Include a helpful table of contents 

I only saw this presentation idea used a few times throughout my research, but I believe it should be used a lot more. A table of contents will help the audience know what to expect and keep their focus throughout. Especially if you are creating a presentation that is a bit longer than normal.

124.  Do not post just screenshots, do more

Screenshots of a program or app are very common in any blog post, but I think you can do a little better when it comes to presentations.

So instead of just posting a boring screenshot, add a little more to the slide by using illustrations and product shots. If you are not sure what I am talking about, just check out how great the screenshots look at slide numbers 7 and 8 in this presentation.

125. Highlight keywords using BOLD color 

Here’s another slide deck that uses different colors and blocks to highlight keywords. If you are going to use text-heavy slides, then make sure the key points are easy to pick out. Take this slide deck: starting in slide number 4, they highlight exactly what they want you to take away from the text on each slide!

Enough presentation ideas for you?

You made it! I applaud you for making it through all those presentations. Hopefully, now you have a few nifty presentation ideas ready for when you need them.

The next step is to create a presentation that will captivate a meeting room, an amphitheater, and even the world (hey, it doesn’t hurt to dream big).

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Examples of Effective Corporate Presentation Slides

December 20, 2017 - Dom Barnard

Corporate presentations don’t have to be boring. Here are 5 great examples of interesting presentations from leaders in their respective industries. Learn how these presentations contextualise data, use quotes and tell stories to ensure they are memorable.

We cover presentations on Moz, Netflix, Accenture, HubSpot and Google, and include slides and quotes from the presentations.

Moz’s strategic vision for the future

Rand fishkin.

This presentation, written by the  co-founder of Moz , explains the future for the company. He talks about the move away from being purely SEO based and shifting into the marketing and sales industries, adding value further along in the pipeline.

Numbers are difficult to remember because they have little semantic meaning on their own. Rand uses bold colours and graphics to help readers contextualise these numbers. He chooses a few data points, such as the audience slide, and explains them in context.

The presentation is clearly laid out and easy to read, with humour added to give the impression Moz is a fun place to work.

Our favourite quotes:

“Moz’s mission is to help people do better marketing”

“Strategy is as much about what you are not going to do as what you are going to do”

Netflix culture code

Reed hastings.

At over 100 slides, this is one of the largest public culture code presentations and one of the most famous.

Reed talks about the 7 aspects of their culture, from values to salaries – this deck is an honest insight into the Netflix culture and how it runs as a company.

This presentation encourages conversation and is now one of the most shared ever. This is one of the best ways to get the audience to remember the messages of the presentation.

“We’re a team, not a family. We’re like a pro sports team, not a kid’s recreational team.”

“Netflix policies for expensing, entertainment, gifts and travel: Act in Netflix’s best interest.”

“Pay top of market is core to high performance culture.”

Technology vision overview of 2016

Accenture technology.

Despite being text heavy on several slides, the presentation gives an interesting insight into  Accenture’s technology vision .

Colourful graphics and images highlight each of the key technology trends Accenture believe are essential to business success in the digital economy. This presentation is more of a standard company presentation, with less humour and a more serious tone.

“We are in the midst of a major technology revolution, specifically a digital revolution.”

“Many companies, already reeling from the impacts of technology… find themselves temporarily overwhelmed.”

HubSpot’s journey from start to IPO

Slides from a talk Dharmesh Shah, co-founder of HubSpot, gave at the 2016 SaaStr event talking about how HubSpot got started with inbound marketing and the movement they have created behind it.

Storytelling is extremely important  when it comes to effective corporate presentations. This presentation paints a story which stimulates different parts of the brain and increases retention of the material.

Even with 44 slides, it’s a very quick read, with minimal text, large images and understandable concepts. HubSpot comes across as a friendly and fun place to work.

“Instead of giving away a part of the solution, give away a tool that diagnoses the problem.”

“Churn is not the quickest way to kill a growing SaaS company, but it’s the most reliable.”

“It takes more than technology, to build something big. You also need a philosophy.”

How Google works

Eric schmidt.

Eric Schmidt, the  former CEO of Google , talks about how Google works at a high level, including the importance of culture, communication and innovation.

Google is an incredibly complex company and Eric could have killed the presentation by explaining the company in depth. Instead, he focusses on a few key points and ideas, including ‘smart creatives’ and culture, that he wants to communicate to the people reading.

Eric chooses a cartoon styled presentation, with drawn illustrations to add meaning to his text. This is in line with the enjoyable culture Google tries to emphasise.

“Organise the company around the people whose impact is the greatest”

“Know the competition, but don’t follow it”

“Try to imagine the unimaginable, because unimaginable things are happening a lot”

“Power has shifted from companies to consumers, and expectations have never been higher”

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Home Blog Business How to Create an Appealing Report Presentation (Guide + Templates)

How to Create an Appealing Report Presentation (Guide + Templates)

Sharing data, insights, and recommendations extracted from detailed analysis is a practice that consultants and heads of departments view as part of their everyday workload. Yet, effective communication techniques make a difference in whether the information disclosed is actionable, makes a lasting impact, or becomes critical for a decision’s outcome. 

In this article, we will guide you through the process of creating a good report presentation, from general aspects to specifics by niche, recommended PowerPoint templates to use, and which aspects you should avoid in the presentation design process.

What is a Report?

What is a report presentation, business report presentations, academic report presentations, technical report presentations, sales report presentations, marketing report presentations, project report presentations, non-profit and ngo report presentations, healthcare report presentations, environmental report presentations, do’s and don’ts on a report presentation, recommended report powerpoint templates.

A report is a formal, high-level document that compiles data, research findings, and recommendations tailored to a specific topic. Its core purpose is to grant stakeholders a detailed understanding of a situation and provide background for decision-making processes.

We can define a report presentation as the visual and verbal method of communicating the key elements of a written report. Typically, report presentations happen in meeting or conference settings, where the scale of the report presentation depends on any of these three factors:

• Topic of the report presentation
• People or teams involved in the outcome of the report
• People or teams that must be aware of the information retrieved from the report

Depending on its topic, the amount of slides or specific slide design to include, which we shall mention in the upcoming section.

Types of Report Presentations

Business report presentations focus on a business’s performance, strategy, and operations, conveying important information to stakeholders for decision-making purposes. These presentation slides are used during board meetings, business plan presentations , quarterly reviews, strategic planning sessions, and investor meetings.

A typical business report presentation should contain the following slides on its slide deck:

• Title Slide: Title, presenter’s name, date, and company logo.
• Agenda Slide: Outline of main sections.
• Executive Summary Slide: Key takeaways and highlights.
• Financial Overview Slide: Revenue, expenses, profit, and loss.
• Performance Metrics Slide: Key performance indicators (KPIs).
• Strategic Initiatives Slide: Current and future projects.
• Market Analysis Slide: Market trends and competitive analysis.
• SWOT Analysis Slide: Strengths, weaknesses, opportunities, and threats.
• Recommendations Slide: Suggested actions and next steps.
• Q&A Slide: Invite questions from the audience.
• Conclusion Slide: Summary of key points.

Presenters must generally focus on clearly expressing the key points and insights, using charts and graphs to illustrate their findings easily. Opt for a SWOT analysis PowerPoint template to simply the SWOT representation process.

Academic report presentations communicate research findings, project outcomes, and scholarly work to academic peers and professionals. They are common at academic conferences, seminars, workshops, and in classrooms (post-graduate settings).

To build a high-quality academic report presentation, consider the following slides:

• Title Slide: Title, author’s name, institution, and date.
• Introduction Slide: Background and research question.
• Literature Review Slide: Summary of relevant research.
• Methodology Slide: Research methods and design.
• Data Slide: Key data and statistics.
• Analysis Slide: Interpretation of data.
• Results Slide: Main findings.
• Discussion Slide: Implications and significance.
• Conclusion Slide: Summary of findings and future research directions.
• References Slide: List of sources and citations.
• Q&A Slide

Avoid jargon at all costs unless specifically required by your tutor. Aiming to create an interactive presentation out of it can be a plus. 

Technical report presentations detail technical data, research findings, and project updates (i.e., project status report templates ) to a specialized audience, often in fields like engineering, IT, and science. They are used in technical meetings, conferences, project updates, and during product development cycles.

The slides a technical report presentation should include are:

• Title Slide
• Problem Statement Slide: Definition and scope of the problem.
• Objectives Slide: Goals of the technical work.
• Methodology Slide: Technical approach and procedures.
• Data Slide: Key data points and measurements.
• Analysis Slide: Interpretation of technical data.
• Results Slide: Main findings and outcomes.
• Technical Challenges Slide: Issues encountered and solutions.
• Recommendations Slide: Suggested actions based on findings.
• Future Work Slide: Next steps or future research.
• Conclusion Slide

Diagrams, infographics, and graphs are handy for explaining complex data. Presenters should encourage the audience to ask questions about the topic and break down the complex elements into easy-to-understand chunks of information.

Sales report presentations provide insights into sales performance, trends, and forecasts to understand market conditions and sales strategies . Presenters who are looking how to make a presentation in the sales niche can apply it for sales meetings, quarterly reviews, strategy sessions, and performance evaluations.

A successful sales report presentation features the following slides on its deck:

• Agenda Slide
• Sales Performance Slide: Sales figures and trends.
• Target vs Actual Slide: Comparison of targets and actual sales.
• Sales by Region/Product Slide: Breakdown of sales data.
• Sales Pipeline Slide: Status of sales leads and opportunities.
• Customer Insights Slide: Key customer trends and feedback.
• Competitor Analysis Slide: Competitive landscape.
• Strategies Slide: Current and future sales strategies.
• Recommendations Slide: Suggested improvements and actions.

As a recommendation, in our experience, it’s a good practice to include a sales dashboard slide highlighting the key sale metrics. It would be beneficial if a new sales strategy were implemented and the team wanted to extract conclusive data from it.

Marketing report presentations analyze marketing campaigns, strategies, and performance metrics to assess the impact and plan future initiatives. We can come across this kind of report and presentation in situations like marketing meetings, marketing plan presentations , campaign reviews, strategy sessions, and performance evaluations.

Consider to list the following slides to create an effective marketing report presentation:

• Campaign Overview Slide: Summary of marketing campaigns.
• Performance Metrics Slide: Key metrics like ROI, conversion rates, and engagement.
• Audience Insights Slide: Data on target demographics and customer behavior.
• Channel Performance Slide: Performance by marketing channel (e.g., social media, email).
• Competitor Analysis Slide: Competitive landscape and benchmarking.
• Strategies Slide: Current and future marketing strategies.

This is a type of report presentation where you should encourage audience participation due to the importance of the creativity factor in new campaigns. Use infographics to represent dense groups of data related to social media reports . Strategy presentation templates are also a good fit to enhance your report presentation slide deck.

Additionally, we include on this following link a Free Social Media Report PowerPoint template for users to create professional-looking slides in seconds.

Project report presentations detail project progress, challenges, and outcomes, providing updates to stakeholders and ensuring alignment with goals. Typical use cases of these report presentations are project meetings, status updates, and post-project reviews.

To create a slide deck for project report presentations, consider to include these slides:

• Title Slide: Title, presenter’s name, date, and project name.
• Project Overview Slide: Summary of project goals and scope.
• Timeline Slide: Key milestones and project schedule.
• Progress Slide: Status of project phases and tasks.
• Challenges Slide: Issues encountered and mitigation strategies.
• Budget Slide: Financial status and budget adherence.
• Risk Management Slide: Identified risks and their management.
• Next Steps Slide: Upcoming tasks and milestones.

Gantt charts , progress bars , and budget graphs are excellent presentation tools for showcasing key information in project presentations . Be sure to include the exact dates for project updates.

Non-profit and NGO report presentations highlight the organization’s activities, achievements, and financial status, communicating with donors, volunteers, and the public. They are a key element of transparency in relationships with the public and donors, and they are used in board meetings, fundraising events, annual reviews, and community outreach.

To create this kind of report presentation, we need to include these slides:

• Mission Slide: Organization’s mission and goals.
• Activities Slide: Summary of recent activities and programs.
• Impact Slide: Data on the impact and outcomes of programs.
• Financial Overview Slide: Income, expenses, and budget status.
• Donor Recognition Slide: Acknowledgment of key donors and supporters.
• Challenges Slide: Issues faced and solutions implemented.
• Future Plans Slide: Upcoming projects and initiatives.

Harness the power of storytelling . Include success stories, impact charts, infographics, and program photos. Highlight the outcomes and benefits this organization has brought to its target community. Annual Report PowerPoint templates can speed up the design creation phase of your report presentation.

Healthcare report presentations provide data on patient outcomes, research findings, and healthcare initiatives aimed at improving medical practices and policies. They are used in medical conferences, healthcare meetings, research symposiums, and policy briefings.

The slides we must count on for building an effective healthcare report presentation are:

• Background Slide: Context and objectives of the report.
• Methodology Slide: Research methods and data collection.
• Data Slide: Key statistics and findings.
• Analysis Slide: Interpretation of data and implications.
• Recommendations Slide: Suggested actions or policy changes.
• Future Research Slide: Areas for further investigation.

If you need to share a patient’s data concerning a newly developed technique or as findings from research, be sure you are authorized to disclose that information. 

Finally, environmental report presentations focus on environmental research, sustainability projects, and ecological impact assessments to inform stakeholders and promote environmental protection. We can attend these kinds of presentations at ecological conferences, policy briefings, project reviews, and community meetings.

Include the following slides in your deck to create an outstanding environmental report presentation:

• Impact Slide: Environmental impact and sustainability metrics.
• Recommendations Slide: Suggested actions and policy changes.

Video presentations are ideal for adding an extra emotional factor and connecting with the audience about the importance of environmental causes, and they are also applicable to any kind of consulting report . Another key approach is to include testimonials from well-accredited sources or individuals affected by the environmental factor.

• Do start with a clear objective.
• Do use visuals to support your message.
• Do practice how to start your presentation .
• Do engage with your audience by asking questions and inviting feedback.
• Do end your presentation with powerful graphics
• Don’t overload slides with text.
• Don’t ignore your audience’s needs and interests.
• Don’t rush through the presentation.
• Don’t rely solely on the slides; use them to complement your speech.

How long should a report presentation be?

The length depends on the context and audience, but 15-30 minutes is a standard time for most report presentations.

What tools can I use to create a report presentation?

Common tools include PowerPoint, Google Slides templates , and Keynote. Specialized data visualization tools like Tableau can also be useful.

How can I make my report presentation more engaging?

Use storytelling techniques, interactive elements, and visual aids to engage your audience .

Should I distribute copies of the report?

It’s often a good idea to provide copies or a summary handout for the audience to follow along and refer to after the presentation.

In this section, you can find a list of curated report presentation slides to make your work easier. You can work with any of these designs or opt to use the ones presented above.

1. Expense Report Presentation Slide

This Expense Report PowerPoint Template is perfect for detailed financial presentations. Easily document and display expenses, including lodging, meals, supplies, parking, and airfare, with clear sections for reporting periods, submission details, and expense descriptions. Ideal for corporate reporting, budget reviews, and financial audits, ensuring organized and professional presentations.

Use This Template

2. Business Progress Report Slides for PowerPoint

This Business Progress Report Template is designed to track project milestones and performance metrics. Listing a profile section for team members and a color-coded progress indicator allows for clear visualization of project status. It is ideal for team meetings, stakeholder updates, and performance reviews, ensuring a concise and effective presentation.

3. Book Report Presentation Slide Deck for PowerPoint

This Book Report PPT template is ideal for structuring narrative elements in presentations. We can outline a story’s theme, setting, and characters with visual aids to enhance understanding. This template is perfect for writers, educators, and marketers to convey story concepts effectively, ensuring a cohesive and engaging presentation.

4. Annual Report Template for PowerPoint

This Annual Report slide deck is designed for clear financial analysis. It features sections for detailed descriptions, bar charts, and pie charts to represent expense data visually. Perfect for financial reviews, investor presentations, and budget meetings, this template ensures a comprehensive and professional overview of total expenses, facilitating informed decision-making.

5. Business Annual Report PowerPoint Template

A slide deck designed to showcase key financial metrics and achievements. We include sections for displaying significant figures, percentages, and growth indicators, making it perfect for annual reports, investor meetings, and financial reviews. With clear and visually appealing graphics, this template ensures a concise and impactful presentation of financial performance highlights.

6. Financial Dashboard Report Template for PowerPoint

Accurately represent financial information that’s critical for your organization by implementing this PPT report template. It is a data-driven layout containing different boxes to showcase KPIs; managers and team leaders can use this template to align organizational efforts toward a strategic goal.

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Consumer Reports, Design, Executive Reports, Financial Report Filed under Business

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How to create and deliver a winning team presentation

Get your team on prezi – watch this on demand video.

Anete Ezera May 31, 2024

Team presentations are about creating a dynamic experience for your audience whilst working together to share valuable information.

You might need to do a team presentation in various situations. For example, in a school project, a team presentation lets each member highlight their contributions. In the workplace, team presentations are great for updating projects, pitching ideas to clients, or sharing research findings with stakeholders. 

Using a platform like Prezi can really boost your team’s presentation. Let’s look at what makes team presentations effective and how you can create a successful one.

Team presentations explained

So what exactly is a team presentation? Simply put, in a team presentation you’re working with others to share information or ideas. Each person brings their strengths and viewpoints, making the presentation more engaging.

Typically, the team divides the content so everyone has a part to focus on. This involves planning, creating visual aids like slides, and practicing together. The goal is to ensure everything flows smoothly and the message is clear. By combining everyone’s efforts, you end up with a presentation that effectively shares your team’s insights and knowledge.

How to create a great team presentation: a step-by-step guide

When done right, team presentations can be a really rewarding experience for everyone involved. To make sure the creation process runs smoothly, follow this step-by-step guide.

1. Gather your team

To start, you need to get everybody together. Use this opportunity to discuss the purpose of the presentation and what you want to say. This way, everyone understands the goal and can be on the same page with the project.

2. Divide the responsibilities

During the discussion, pinpoint what each team member is good at and assign roles based on their strengths. For example, one person might be great at research, another at designing slides, and someone else might excel at public speaking. By dividing tasks this way, you ensure a high-quality presentation as everyone gets to contribute the best way they can.

3. Plan the content

When planning your content, outline the key points you want to cover. Break down the presentation into sections and decide who will handle each part. Make sure the content flows logically from one section to the next. This planning phase is crucial for a cohesive presentation.

4. Develop visual aids

Great visuals can make your presentation stand out. That’s where Prezi steps in to help you create engaging visuals that complement your content. Also, make sure to keep the design consistent and not too cluttered. Remember, visual aids should enhance your message, not distract from it.

5. Rehearse together

Practice makes perfect! Schedule a few rehearsals where everyone presents their part. Pay attention to the transitions between speakers to ensure they’re smooth. Rehearsing together helps you catch any issues and make sure everyone is comfortable with their role.

6. Get feedback

To improve your delivery, practice in front of a trusted audience of friends or colleagues, and get their honest opinions. They can give you feedback on any tweaks you can make to improve your presentation. Following this, you can then make any necessary adjustments based on their feedback.

7. Prepare for Q&A

Be ready to answer questions from your audience. To prepare, discuss potential questions with your team and decide who will answer which types of questions. This preparation helps ensure you can handle the Q&A session confidently.

8. Present with confidence

On the day of the presentation, stay calm and confident. Trust in the preparation you’ve done. Remember to engage with your audience, make eye contact, and speak clearly. Most importantly, support each other as a team, and have fun with it.

To learn more about delivering a successful presentation with two or more people, explore our article on co-presenting tips and techniques .

9. Reflect and learn

After the presentation, gather your team to reflect on what went well and what could be improved for next time. Learning from each experience helps you continually improve your presentation skills.

By following these steps, you can be sure that every aspect of creating a team presentation is covered, allowing maximum success. 

What are the advantages of team presentations?

Collaborating as a team for presentations has many advantages, including: 

The opportunity to work together as a team provides a sense of unity. Whether it’s in the workplace or an educational setting, relying on each other and sharing insights can really improve morale in any team. Also, being in a group provides motivation and excitement that you may not necessarily experience in solo presentations. 

Understanding of each other

In education and business settings, working on a team presentation means interacting with other members. Hearing other’s opinions and suggestions can help in getting to know your team better, which can help in other aspects of work or school. 

Promotes teamwork 

The ability to work together effectively for a team presentation can improve other team interactions further down the line. It’s a great opportunity to get everyone involved, especially those who might usually shy away from group discussions. This creates a more forthcoming team for the future. 

Less opportunity for errors

Having more than one person contributing to a presentation means that there’s less chance of making mistakes. There’s going to be more than one person looking over progress, which means that any initial errors will likely be spotted by someone in the team. Even when working on your own sections, the chance to rehearse together means that you can all pick up on potential mistakes before the big day. 

Diverse perspectives

Having a whole team involved means that several different viewpoints are brought together. Having each team member contribute their unique insights can lead to a richer and broader presentation overall. This ensures your presentation has a bigger impact on your audience. 

Shared workload

With a team presentation, the workload is distributed among the group, making it more manageable. This should reduce the pressure off any one individual and allows for more thorough preparation before you take to the stage. 

Improved audience engagement

Having multiple speakers can help to keep your audience interested. Each presenter will have different voices and styles of presenting, which can help maintain the audience’s attention throughout the whole presentation. 

Demonstrates team strength 

For business professionals in particular, creating and presenting a successful team presentation shows the power of your company. It portrays to your audience how reliable you are as a team and how you can work together to deliver great results. This is going to help you with future prospects and gaining the trust of clients, investors, and partners. 

Top tips for creating and presenting your team presentation

Here are some top tips to help you nail a team presentation, with some advice on what to do and what to avoid.

Do: plan early

Start planning your presentation as soon as possible. Early planning gives you ample time to organize content, assign roles, and create visuals. Don’t wait until the last minute – good preparation is key to a smooth presentation.

Don’t: overload slides

Avoid cramming too much information onto your slides. Instead, keep them clean and simple with key points and visuals. Your audience should be listening to you, not reading dense text on the screen.

Do: practice together

Rehearse your presentation as a team several times. This helps ensure smooth transitions between speakers and a cohesive delivery. In addition, practicing together builds confidence and helps you refine your timing.

Don’t: ignore feedback

Constructive criticism can help you improve your presentation. However, don’t take feedback personally – use it to make your presentation stronger.

Do: engage your audience

Keep your audience engaged by incorporating questions or a brief activity into your presentation. This interaction helps maintain their interest and makes your presentation stand out.

Don’t: monopolize the presentation

Ensuring everyone on the team has a chance to speak values each member’s contribution and keeps the presentation dynamic and interesting.

Do: use effective visuals

Visuals are great for engaging your audience and capturing their attention! That’s why make sure to incorporate charts, images, and videos to illustrate your points. Compelling visuals can make complex information easier to understand – just make sure they’re relevant and support your message.

Don’t: forget to smile

A friendly demeanor can make a big difference. Smiling helps you appear confident and approachable, and it can put both you and your audience at ease. Remember, you’ve prepared well, so enjoy the experience!

Do: use Prezi

If you want to stand out, use Prezi for your presentation! Its dynamic, non-linear format can make your content more engaging and visually appealing. Prezi allows you to create a more interactive and memorable presentation experience and makes the presentation creation process even easier with AI-powered functionalities .

Don’t: rush through transitions

Transitions between speakers are crucial. Don’t hurry through them; take your time to smoothly hand over to the next person. This maintains the flow of the presentation and keeps the audience engaged.

Creating a team presentation is a fantastic opportunity to showcase your collective talents and knowledge. By following these tips, you’ll be well on your way to delivering a presentation that’s both impressive and enjoyable.

Why Prezi is perfect for team presentations: the power of Prezi AI

Prezi is the go-to platform for team presentations, thanks to its incredible AI features. Prezi AI makes creating a polished, professional presentation a breeze, allowing you to focus on your content while it handles the design.

With Prezi AI, you can simply provide a prompt about your subject, and it will suggest the best layout, color scheme, and design elements. This means you don’t have to be a design expert to create a visually stunning presentation. Prezi AI can even put your entire presentation together for you, ensuring that it looks cohesive and engaging.

One of the standout features is the Prezi AI text tool. It can suggest edits to improve your content, recommend the best way to display your text—whether it be in lists, bullet points, or paragraphs—and even adjust the length of your text to fit perfectly on your slides. This not only saves time but also means you don’t need to constantly double-check your work. You can present with assurance, knowing your presentation is professionally polished.

Presenting with Prezi is incredibly easy, making it ideal for both virtual and in-person settings. For virtual presentations, Prezi Video allows you to display your slides live next to you, creating a more engaging experience for your audience. Prezi’s collaborative features are perfect for team presentations, enabling the entire team to present together virtually. Each member can take turns presenting their sections seamlessly, making it feel as if you’re all in the same room, even if you’re miles apart.

Prezi AI takes the stress out of creating and presenting, making it the best tool for team presentations. With its intelligent design suggestions, text editing capabilities, and seamless virtual presentation features, Prezi ensures your team can deliver an impressive and professional presentation every time.

Here’s a summary of the key things Prezi AI can do

Build your presentation: Prezi AI can literally put together your team presentation for you. It will come up with the best theme and layout and put the whole presentation into action. 

Suggest improvements: Prezi AI can offer suggestions to make sure your presentation looks visually appealing and engaging. By proposing matching color palettes, images, and layouts, Prezi AI helps you create a polished presentation that leaves a lasting impression.

Text editing: To make your message clear and concise, use the Prezi AI text editing tool. It can generate text based on prompts you provide as well as offer edit suggestions on existing text. This way, you know your text is correct and makes sense. 

Team presentation ideas from Prezi

Here are some Prezi presentation examples that would work well as team presentations: 

TED talks: From Inspiration to innovation

The Prezi presentation by Neil Hughes is a great example of a team presentation because it’s divided into sections, giving each participant a chance to share their insights. Incorporating videos for each section, where specific team members speak, effectively ensures that everyone has their say. This approach helps convey the message clearly and makes sure all voices are heard.

Adopting a gratitude frame of mind

The layout chosen for this presentation is ideal for a team effort. With four main points, each delved into further, it allows each team member to take responsibility for one point. This ensures a fair division of speaking time and workload among all team members.

UX design tips for product managers

Similar to the previous example, this serves as great inspiration for team presentations due to its division into five main points, each explored in detail. Assigning one team member to focus on each area allows them to dedicate their full effort to their section, resulting in a high-quality presentation overall. Additionally, this showcases how Prezi’s open canvas can create an immersive experience by zooming in and out of points, making your message much clearer.

Hopefully, these examples have given you more of an insight of what your team presentation could look like. Allocating one team member to each key point is a great idea to split the workload and ensure everyone gets their chance to speak and show off their expertise. 

However, not all team presentations require every team member to be involved in the presenting stage. Sometimes, tasks may be split in a way where some participants focus on the creation process, while others focus on the presenting aspect. It purely depends on where the talents of your team members lie. 

Wow your audience with a team presentation created with Prezi

Team presentations provide many positives that may not be attained with solo presentations. The opportunity to have different ideas and points of view can really broaden the perspective of your audience. They can deliver a sense of team unity and strength, which is particularly important in business. When it comes to educational settings, team presentations are a great opportunity to practice working in a group and identify each student’s strengths and weaknesses. 

Creating a team presentation should be more about the content you’re sharing and less about spending hours on design. This is why utilizing Prezi AI to create your finished product is a great choice, as you can focus more closely on working as a team. 

By using Prezi for your next team presentation, you can take your audience on an immersive journey through your words, ensuring your audience is hooked from start to finish.  

Give your team the tools they need to engage

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• Prezi for Teams
• Top Presentations

Tax Loss Carryforward Disclosure

• Original Article
• Open access
• Published: 03 June 2024

Cite this article

You have full access to this open access article

• Vanessa Flagmeier   ORCID: orcid.org/0000-0003-1384-0407 1 &
• Jens Müller   ORCID: orcid.org/0000-0001-7203-3950 2  

This study examines firms’ voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF information by a disclosure score based on hand collected data from annual reports. Our identification strategy employs new proprietary data to control for overall reporting quality. We argue and find that uncertainty about the usability of TLCF is a key driver of voluntary TLCF disclosure. The disclosure score is on average 3.86 points higher for firms with a strong loss history vis-à-vis firms without such a loss history. This positive association is economically meaningful, since the sample mean for the disclosure score is 8.88 (median 7.5). We also find that the content and type of disclosure vary systematically with the signal of uncertainty. In instances of historic uncertainty, firms exhibit increased reporting on the reasons and mechanisms behind changes in TLCF. Conversely, in the case of future uncertainty, they increase disclosure related to valuation allowance information. Our study provides detailed and unique insights into TLCF disclosure, suggesting that managers enrich the information environment with voluntary disclosure that caters to expected investors’ needs.

Avoid common mistakes on your manuscript.

1 Introduction

Information about tax loss carryforwards (TLCF) is complex and difficult to comprehend, but their considerable magnitude renders them important for estimating future tax savings. For example, the mean (median) TLCF for large German firms between 2005 and 2016 is 10.4 (3.7)% of total assets. Footnote 1 The COVID-19 pandemic and the resulting financial problems for certain businesses have likely increased the amount of TLCF for many firms and consequently, their economic relevance. To assess the effect of TLCF on firms’ future tax payments, financial statement users must understand how firms can use their TLCF for offsetting future profits (TLCF usability). We investigate whether firms voluntarily provide TLCF information when the TLCF usability is uncertain.

Research on TLCF-related balance sheet information, e.g., deferred tax assets or valuation allowances, finds that this information is a useful signal for future performance (Dhaliwal et al. 2013 ; Kumar and Visvanathan 2003 ), tax payments (Flagmeier 2022 ), and may indicate earnings management (Frank and Rego 2006 ; Herbohn et al. 2010 , 2016 ; Schrand and Wong 2003 ). Accordingly, the literature on deferred taxes mainly provides evidence on the value relevance of these positions (e.g., Amir and Sougiannis 1999 ; Chang et al. 2009 ). Importantly, institutional circumstances and the firm’s economic environment may render TLCF-related balance sheet information less useful (Badenhorst and Ferreira 2016 ; Flagmeier 2022 ; Hanna et al. 2019 ). In particular, investors do not seem to rely on recognized deferred tax assets under International Financial Reporting Standards (IFRS) in a German setting (Chludek 2011 ; Flagmeier 2022 ) and the TLCF items seem not to be useful to predict future performance in such settings (Dreher et al. 2024 ). In such accounting regimes firms may complement financial statements with voluntary guidance in the tax footnote as an alternative to communicate TLCF usability. Footnote 2 Thus, we explore how firms voluntarily cater to investors’ TLCF information needs.

We predict that firms provide additional TLCF information when the future usability and hence the value of TLCF are uncertain. Investors perceive TLCF as valuable when they can be offset against profits in the near future (McGuire et al. 2016 ). Unusable TLCF indicate unfavorable earnings expectations or even further losses in the future (Amir and Sougiannis 1999 ). It is therefore essential for investors to assess whether TLCF can offset future taxable income. Uncertainty about the usability of TLCF can create (or increase) capital market pressures, for example affecting the liquidity of a firm’s shares and hence the cost of capital. Footnote 3 To mitigate this threat, firms can voluntarily provide TLCF information. Anecdotal evidence from interviews with top managers of German corporations supports the notion that both recognition of deferred tax assets for TLCF and respective disclosures are a discussion point and a strategic choice in periods of high economic uncertainty. This also corresponds with interviews in Flagmeier et al. ( 2023 ) who document that tax disclosure decisions are typically made after business or recognition decisions.

The mechanism of using voluntary disclosure to reduce information asymmetry is well established in the accounting literature (e.g., Guay et al. 2016 ; Verrecchia 2001 ). However, TLCF is an economically important tax item with some unique features. First, unlike many financial accounting items, TLCF provides not only information about past events but also forward-looking information. Information in TLCF disclosure can go beyond management’s earnings forecasts as, for example, details about TLCF usability reveal expectations about future taxable instead of financial income. This information aids in assessing (potential) future tax savings and can be particularly informative for investors. Second, the audience for tax information is generally very broad. In addition to outside equity investors, analysts, tax authorities, legislators and the general public are interested in a firm’s tax details, potentially creating additional disclosure costs (e.g., Bozanic et al. 2017 ; Flagmeier et al. 2023 ; Müller et al. 2020 ; Robinson and Schmidt 2013 ). Third, gathering and editing the relevant TLCF information is costly, as it has to be derived from single entity tax statements (e.g., PricewaterhouseCoopers [PwC] 2012 ; Smith Raedy et al. 2011 ). Fourth, due to the complex nature of TLCF information, high processing costs occur, which may distort the investor perception of such information (Blankespoor et al. 2020 ). In sum, firms have incentives to disclose more TLCF information in the case of uncertain usability, but they also face disclosure costs.

To examine whether firms disclose more TLCF information if its usability is uncertain, we derive two signals of usability uncertainty from IAS 12: historic uncertainty resulting from a firm’s loss history and future uncertainty based on expected future earnings (and hence loss-offsetting options). We create a disclosure score to measure TLCF disclosures. The score captures all information about TLCF that is disclosed voluntarily in the tax footnotes, i.e., beyond the mandatory requirements under IAS 12. Each TLCF disclosure is evaluated regarding the information content and the type of information disclosed (e.g., qualitative vs. quantitative), including the way in which it is presented. This comprehensive approach allows us to distinguish between different disclosure properties and to draw granular inferences about firms’ disclosure behavior. We apply the score to a sample of large German public firms between 2005 (after mandatory adoption of IFRS) and 2016, and we mainly hand-collect data from their annual reports’ notes on income taxes. The institutional benefits of the German setting are reinforced by an innovative design feature of our study. We control for the general disclosure behavior of a firm based on proprietary data of the German yearly annual report competition of ‘Manager Magazin’. This allows us to analyze the incremental tax reporting disclosure choice over the general disclosure policy of a firm more precisely than past studies.

We find that greater TLCF usability uncertainty is related to the voluntary disclosure of TLCF information. We find, for example, that the disclosure score is on average 3.86 points higher for firms with a strong loss history vis-à-vis firms without such a loss history. This positive association is economically meaningful, since the sample mean for the disclosure score is 8.88 (median 7.5). The finding qualitatively holds for both signals of uncertainty, historic and future, and suggests that firms use their TLCF disclosure to guide users with TLCF information. A placebo test in which we use the annual report disclosure quality instead of the TLCF disclosure score yields mainly insignificant results, suggesting that firms’ disclosure choices are TLCF specific. Our findings are further corroborated in tests with an alternative measure for uncertainty based on tax planning opportunities, derived from McGuire et al. ( 2016 ). Moreover, the results are robust to a battery of sensitivity tests, including a two-stage estimation to address endogeneity concerns and an exogenous uncertainty shock.

In additional tests, we break down the disclosure score into subcategories to explore the characteristics (content and type) of disclosure behavior. First, our findings reveal a systematic pattern in disclosure behavior related to content, contingent on the uncertainty signal. In instances of historic uncertainty, firms exhibit increased reporting on the reasons and mechanisms (e.g. effect on current year’s income) behind changes in TLCF. Conversely, in the case of future uncertainty, they increase disclosure related to valuation allowance information. Footnote 4 Further, firms provide additional unsystematic information under both uncertainty signals. Second, firms seem to apply specific disclosure types under uncertainty. Firms provide more detailed information on TLCF items and enhance visibility through the use of tables under both uncertainty signals. In summary, our results suggest that firms adjust their TLCF disclosure based on the prevailing situation, encompassing considerations of both content and ease of processing.

We contribute to the literature in several ways. First, we advance the understanding of firms’ strategic tax disclosure by providing insights into firms’ disclosure behavior for TLCF, an economically important tax item with the unique nature of complex forward-looking information elements. Our analyses support and extend findings of increased voluntary tax-related disclosure in the case of high information asymmetry (Balakrishnan et al. 2019 ; Chen et al. 2023 ) and, in a broader context, voluntary disclosure as a response to financial statement complexity (Guay et al. 2016 ). Second, we add to the research on TLCF-related items. Extending evidence that mandatory items provide signals about future tax payments (Flagmeier 2022 ), we document that firms complement these mandatory items with additional voluntary guidance. These findings advance the understanding of tax disclosure decisions and tax footnote heterogeneity (e.g., Kvaal and Nobes 2013 ; Smith Raedy et al. 2011 ). We document how firms cater to the expected shareholders’ information needs about TLCF, contingent on the uncertainty signal, and thus we connect with Dreher et al. ( 2024 ) who investigate the predictive ability of certain disclosed TLCF information. However, our study does not delve into whether accounting for the nuanced heterogeneity in the content and type of voluntary disclosure could improve the prediction of earnings or cash flows. Third, we extend the emerging literature that performs textual analyses of tax information (e.g., Hutchens 2017 ; Inger et al. 2018 ) by introducing a disclosure score that captures the content and type of TLCF information. Our disclosure measure allows us to model disclosure decisions more precisely and to distinguish between the content and type of disclosure to overcome limitations of current natural language processing techniques. The complexity of accounting for TLCF provides ample opportunities for voluntary disclosures. At the same time, such information is not easy to collect, present or comprehend, which provides a unique setting with an unclear cost–benefit balance. Hutchens ( 2017 ) identifies disclosure characteristics that improve analysts’ understanding of the tax footnote and emphasizes the need for more research examining how disclosure characteristics affect users’ ability to process tax information. Our findings improve the understanding of the content and type of voluntary disclosure (e.g., Chen et al. 2017 ; Li 2010 ; Loughran and McDonald 2016 ). In particular, it appears that firms tailor the substance of TLCF-related voluntary disclosure to meet the anticipated demand for information by providing content that is more readily understandable, such as presenting it in a tabular format. Our findings could offer valuable insights for investors in different jurisdictions that adopt IFRS, particularly those where deferred tax assets are similarly regarded as less value relevant.

2 Setting and Hypothesis Development

2.1 setting.

Firms can communicate private information about TLCF value via the recognition of deferred taxes for TLCF. For the recognition of deferred taxes, both IAS 12 and the US-GAAP Accounting Standards Codification (ASC) 740 require taxable profit in the future. Footnote 5 Hence, the amount of recognized deferred tax assets for TLCF is a signal of management’s earnings expectations. However, Chludek ( 2011 ) and Flagmeier ( 2022 ) examine German firms and do not find value relevance of deferred tax assets for TLCF. In a similar setting Dreher et al. ( 2024 ) show that mandatory TLCF items do not improve predictive ability regarding future performance. These findings suggest that deferred tax assets for TLCF are not informative in certain settings and raise the question whether firms anticipate a stakeholder demand for information and use an alternative channel—the voluntary disclosure of additional, yet complex information in the notes—to reduce information asymmetries. While our setting allows an improved identification due to the potentially high demand for information, mandatory TLCF disclosure requirements may not fully address investors information needs and leave room for firms’ voluntary disclosure also in other settings. The FASB’s Proposed Accounting Standards Update on Income Taxes (FASB 2019 ), for example, discusses additional disclosure requirements for TLCF to enhance the information environment on this important topic.

2.2 Hypothesis

Theoretical studies that analyze the value relevance of TLCF include De Waegenaere et al. ( 2003 ) and Sarkar ( 2014 ), both highlighting the ability of TLCF to reduce future tax payments. In line with this notion, empirical studies on US and Australian data mostly find a positive association between newly generated TLCF and stock returns (Amir and Sougiannis 1999 ; Chang et al. 2009 ; McGuire et al. 2016 ). Without offsetting options, the TLCF is worthless and can be interpreted as a signal for further losses in future periods (Amir and Sougiannis 1999 ). Investors can be assumed to be particularly interested in TLCF information when it is not obvious which of the two scenarios applies, i.e., when there is uncertainty about the usability of the TLCF. Disclosing information that goes beyond mandatory disclosures, for example, reasons for changes in the amount of TLCF or when and why the firm expects to use the TLCF, can be a way for firms to reduce this uncertainty.

Nevertheless, there are at least four reasons why firms might not disclose this information. First, gathering and editing the information is costly. Usually, firms derive tax information from single-entity tax returns, often from different jurisdictions. Aggregating this information at the group level can be a challenging task. According to researchers and practitioners, tax footnotes are very complex and costly to produce (PwC 2012 ; Smith Raedy et al. 2011 ). In particular, the recognition of deferred tax assets is a controversial issue under both IFRS and US-GAAP. According to Petree et al. ( 1995 ), the recognition of deferred tax assets is probably “the most complex and subjective area of Financial Accounting Standards Board Statement no. 109” (p. 71). Anecdotal evidence highlights the difficulties firms face in estimating the amount of TLCF for the consolidated statement. Deutsche Post DHL states in their annual report for 2011 that a “… refined method for determining unused TLCF was applied for the first time as at the current balance sheet date. The prior-period amounts were adjusted” (p. 184). The adjustment of the prior period’s unused TLCF amounts to 2.4 billion euros, which can be expressed as six percent of the firm’s total assets. This example illustrates that firms need sophisticated methods to determine the amount of TLCF at the group level, implying costs for the creation of the tax footnote. Footnote 6

Second, the provision of detailed tax information can reveal insights into firm performance (Lenter et al. 2003 ) and help estimate firms’ tax returns (Kvaal and Nobes 2013 ). These insights can involve proprietary costs (Verrecchia 1983 ) and costs from stakeholder reactions, e.g. scrutiny of enforcement bodies (Bozanic et al. 2017 ; Flagmeier et al. 2023 ). In the TLCF context, sensitive information can for example be details on the TLCF amounts and expiration dates in different subsidiaries. Subsidiary level information is generally associated with proprietary costs as it could be a proxy for tax avoidance behavior if tax-haven activities are revealed (Dyreng et al. 2016 ). In line with this notion, we find only very few examples of firms disclosing region-specific TLCF information. Footnote 7 Further, Bozanic et al. ( 2017 ) find that Internal Revenue Service (IRS) attention to tax positions is positively associated with TLCF, indicating that tax authorities are generally interested in this item.

Third, once certain information is disclosed voluntarily auditors and stakeholders expect such disclosures also in future years. The principle of consistency of accounting choices (IAS 8.13) renders the disclosure costly since any future deviation needs to be substantiated and might raise stakeholders’ concerns. Thus, the requirement to disclose such information continuously may cause preparation and proprietary costs.

Fourth, if investors deem voluntarily disclosed TLCF information as not valuable, particularly in predicting future earnings or cash flows (as indicated by Dreher et al. 2024 ), the effective demand for such information may diminish. Hence, firms may refrain from responding to uncertainty signals by increasing voluntary disclosure. In fact, there might be a tendency to reduce disclosures overall, as the perceived benefits of providing additional TLCF-related information seem diminished. In sum, capital market pressure can incentivize firms to increase their disclosure in the case of uncertainty, but they also have to consider the costs. We analyze whether firms expect a net benefit and therefore increase their disclosure for uncertain TLCF, and we pose the following hypothesis:

Hypothesis 1.: The level of voluntary disclosure is positively associated with uncertainty about the usability of TLCF

3 Research Design

To investigate the financial statement disclosure of TLCF, we employ a sample of hand-collected data from annual reports’ notes on income taxes. Further firm-specific accounting information is obtained from Refinitiv’s Worldscope and the I/B/E/S database. Our sample comprises financial statements of listed DAX-30 and M‑DAX firms over fiscal years 2005 to 2016 that are prepared in accordance with IFRS. Our sample period ends in 2016 because one of our main control variables ( AR_DISCL: a disclosure score of the annual report content quality to control for the overall disclosure quality of a firm; for details, see the Model section) is no longer available after 2016. DAX-30 and M‑DAX include the 80 largest and most liquid firms on the German stock market, based on free float market capitalization and exchange turnover. Footnote 8 Moreover, the information environment (e.g., disclosure requirements, investor relations, visibility, analyst following) is rather homogeneous for firms in these market segments in comparison to other German stock-listed firms. We exclude 17 non-IFRS observations and lose 38 observations due to a lack of availability of annual reports. Furthermore, the sample is reduced by 183 observations with missing data, resulting in a final sample of 79 firms with 723 firm-year observations. Of these 723 observations, we can infer from the collected data that at least 721 firm-years have TLCF. Footnote 9 Our sample selection is detailed in Table  1 .

3.2 Disclosure Level

To investigate the voluntary disclosure level, our measure captures all information that is provided beyond mandatory IAS 12 requirements. Footnote 10 To measure disclosure, prior studies sometimes use a disclosure index (e.g., Chen et al. 2017 ; Chow and Wong-Boren 1987 ; Makhija and Patton 2004 ; Raffournier 1995 ) that compares an expected or preferred list of items to the effectively disclosed figures and aggregates the results to a score. We do not want to restrict the collected data to a predefined set of items, and we want to avoid the subjectivity involved in setting up a list of disclosures. Thus, we employ a disclosure score based on the number of all voluntary TLCF disclosures weighted by their quality of presentation. While all items are considered in our disclosure score, we record the content of each item and classify them into different content groups, enabling us to analyze each content category separately in additional tests. This approach provides detailed insights into firms’ disclosure behavior without restricting the scope of the analysis.

We measure the quality of presentation because prior research indicates that financial statement users rely on readily available and salient information (e.g., Huang et al. 2018 ; Miao et al. 2016 ). Hirst and Hopkins ( 1998 ) find that alternative presentations of the same information affect analysts’ firm valuation judgments differently. Furthermore, Atwood and Reynolds ( 2008 ) document that the pricing of realized tax benefits from TLCF is affected by its presentation in income statements. Taken together, the way in which information is presented is important for the information processing of financial statement users. It can be assumed that clearer and more salient disclosure is easier to process and thus is preferred by analysts and investors.

Hence, to measure the quality of tax disclosure, we examine the way in which an item is presented. Footnote 11 We apply a scale developed for the German ‘Best Annual Report’ competition and used by a number of prior studies, e.g., Daske ( 2005 ) and Glaum et al. ( 2013 ). Disclosed items are analyzed and scored according to their level of detail and form of disclosure, which we summarize as disclosure type. A higher score is assigned if an item is a precise number vs. an interval or qualitative information. The degree of quantification is commonly used in recent literature to assess the readability or salience of disclosure (e.g., Huang et al. 2018 ; Lundholm et al. 2014 ) and the assignment of a higher score for a higher quantification degree reflects the enhanced usefulness, in line with prior evidence on investors’ limited attention and processing costs (e.g., Blankespoor et al. 2020 ; Miao et al. 2016 ). Table  2 panel A provides an overview of the scale, and panel B and Appendix C give examples of how points are assigned. We apply the scale to every voluntary TLCF item to account for disclosure type. Footnote 12 We then add the scores of the same year and firm to obtain one score for each firm-year observation. The resulting score is our dependent variable DISCL , as presented in Fig.  1 .

Construction of Disclosure Score DISCL.

Notes: This figure presents an example for the construction of the disclosure score DISCL . It is an outcome of multiplying the two disclosure subcategories content and type of disclosure. The score is calculated for each voluntary TLCF item and the sum of all scores per firm-year is the dependent variable DISCL . Details for the subcategory content are provided in Table  3 and for the subcategory type of disclosure in Table  2

3.3 Uncertainty About the Usability of TLCF

The usability of TLCF depends on the availability of sufficient taxable income in future years. Our definition of uncertainty about this usability is derived from IAS 12.34: deferred tax assets “shall be recognized for the carryforward of unused tax losses […] to the extent that it is probable that future taxable profit will be available against which the unused tax losses […] can be utilized”. Hence, the expectation of future taxable profits is one of the key criteria to assess the value of TLCF. Another important aspect is the existence of a “history of recent losses” (IAS 12.35), which potentially increases the uncertainty about future taxable income. Firms are supposed to consider both factors in their recognition of deferred tax assets for TLCF, and we propose that investors rely on similar criteria to derive the value of TLCF. Based on these criteria, we derive two groups of indicators of TLCF usability uncertainty: future indicators related to the expectation of future income and historic indicators based on a recent history of losses.

3.3.1 Future Indicators

The future indicators of TLCF usability uncertainty measure different aspects of the ratio of TLCF to expected earnings. The best available proxy of future earnings is analysts’ earnings forecasts. Footnote 13 For our main uncertainty measure, we compare expected earnings with the amount of usable TLCF. We investigate three possible cases: I) forecasts and carryforwards are close to each other, II) forecasts are considerably higher than carryforwards, and III) forecasts are considerably lower than carryforwards.

We expect uncertainty to be particularly high in the first case (I), when the amounts are close to each other, because minor deviations of earnings from a forecast can lead to the unexpected offsetting or non-offsetting of the TLCF. In this situation, we expect that investors demand more information about the TLCF. In contrast, if forecasts far exceed carryforwards (II), there is little doubt that the TLCF can be used, and additional disclosure is less necessary. If, on the other hand, carryforwards largely exceed forecasts (III), the prediction is less clear. Two different scenarios can apply. If the forecast is smaller than the TLCF and negative, it is very likely that the TLCF cannot be offset in the near future, and there is little uncertainty about usability. In contrast, if the forecast is smaller than the TLCF and positive, part of the TLCF is usable, but for the remaining part of the TLCF, usability is hard to predict. In this second scenario, uncertainty increases. Since our subsample of case (III) does not include any observations with a negative forecast, we are limited to testing the second scenario of case (III) and anticipating an increased demand for information regarding TLCF.

As a basis for our future indicators, we use the last mean earnings before tax (EBT) analyst forecast for year t + 1, issued before the end of fiscal year t, provided by I/B/E/S. Footnote 14 At this point in time, financial statement notes for period t are not available and cannot affect the forecast, reducing concerns about reverse causality. Footnote 15 Moreover, this forecast is available for all observations in our sample. The amount of TLCF is not available in standard databases and must be hand-collected from tax footnotes. However, IAS 12 does not require the disclosure of this amount, and only 16% of our observations disclose it voluntarily. Thus, we calculate TLCF by grossing deferred tax assets recognized for TLCF. If the tax rate is disclosed, we divide deferred tax assets for TLCF by the tax rate that the firm uses to calculate deferred taxes; otherwise, we divide it by the (average) statutory tax rate as stated by the firm. Footnote 16

Based on the forecast and the TLCF, we calculate the difference between the two amounts. For case (I), we partition the differential amount into deciles and identify the two deciles that are closest to zero (the total range of the two deciles combined is −0.628 to 0.030 Bn €). We create an indicator variable, AEF≈TLCF , that has a value of 1 if the difference lies in these two deciles. We expect AEF≈TLCF to have a positive association with disclosure because uncertainty increases when forecasts are close to TLCF. For case (II), we create a second indicator variable, AEF>TLCF , that has a value of 1 when earnings forecasts are higher than TLCF and the difference is not included in the two deciles around zero. We expect a negative relation because less disclosure is needed when the forecast is considerably higher than the TLCF. For case (III), our third indicator variable, AEF<TLCF , has a value of 1 when the amount of TLCF is higher than the forecast and the difference does not lie within two deciles around zero. We expect a positive association for AEF<TLCF .

Another factor to consider in assessing uncertainty is the dispersion of forecasts. Large variation in forecasted earnings indicates disagreement between analysts and complicates the assessment of TLCF usability for an investor. Therefore, our fourth future indicator, STDEV , measures the standard deviation of the last mean EBT forecast for the following fiscal year, scaled by the absolute value of the last mean EBT forecast ( AEF ). We expect a positive association because higher dispersion of analyst forecasts induces uncertainty for investors and thus increases the demand for disclosure.

3.3.2 Historic Indicators

The role of historic indicators is twofold. First, they indicate whether a firm has any information to disclose about TLCF. Without prior negative earnings and accordingly without TLCF, no information about this item can be disclosed. Although nearly all of our sample firms have TLCF (see Footnote 9 for details), it seems plausible that a firm has more to tell about TLCF and that this information is more relevant if the loss emerged in the recent past than if TLCF resulted from negative earnings ten years ago. Accordingly, we expect a higher level of disclosure if a firm had losses in recent years, indicating more disclosure if more information is available and if it is more relevant. Nevertheless, a firm still must decide whether to publish the information in light of the incentives and costs discussed above. Second, the historic indicators are alternative proxies for uncertainty. Hayn ( 1995 ) finds that losses are less informative about future earnings than profits are. Hence, it is harder to assess the usability of TLCF if a firm has a recent loss since future earnings are harder to predict. Based on the literature, we expect higher uncertainty and hence higher disclosure if a firm has a history of recent losses.

We use three different historic indicators. The first indicator variable, LH_5Y , measures whether a firm had at least one negative EBT in the past five years. The second variable, LH_CUM , is based on the accounting standards’ definition of a loss history and is more restrictive than the first proxy: the variable has a value of 1 if a firm has a cumulative negative EBT in the current and the two previous years. Footnote 17 Hence, only very large losses are considered here. The third measure, N_LOSS, counts the years with negative EBT in the past five years and ranges from zero to five. For all historic indicators, we expect a positive association with DISCL because the existence and a higher frequency of losses should increase uncertainty and hence disclosure.

To analyze the association between disclosure and uncertainty, we estimate the following regression model:

where firms are identified by i and years by t . Detailed variable definitions are presented in Appendix B. UNCERTAINTY INDICATOR represents the individual FUTURE INDICATORS ( AEF≈TLCF, AEF>TLCF, AEF<TLCF , and STDEV ) or one of the HISTORIC INDICATORS ( LH_5Y, LH_CUM , or N_LOSS ). We estimate the model separately for each of our indicators. Footnote 18

A common concern in disclosure research is that specific financial statement disclosures simply reflect a firm’s overall disclosure behavior. We can address this concern in our one-country setting by employing a unique dataset. Our research design includes a proxy for the annual report disclosure quality ( AR_DISCL ). This is an important control variable, as it is a measure for the general (TLCF-unrelated) disclosure behavior of a firm. The score is based on the German yearly annual report competition of ‘Manager Magazin’ (the same as the scale for our dependent variable DISCL ). For this competition, every year since 1995, the annual reports of large German listed companies are analyzed with respect to content, design, and language by an expert research group of the University of Münster. Therefore, points are assigned with a checklist including more than 300 criteria grounded in theory which has been compiled based on several surveys of fund managers, financial analysts, auditors, and private investors (Glaum et al. 2013 ). The criteria refer to different parts of the annual report, including reports that are mainly reflecting past events (e.g., the notes) and parts with forward-looking information, such as the management report. The experts examine whether the information is reported, in how much detail it is reported, and what kind of disclosure it is (comparative, qualitative etc.) and aggregate the assigned points to a summary score. We use the results of the ‘annual report content’ category for which the scores range from zero to 100 (100 denotes the highest level of content quality). Footnote 19 The score is divided by 100, resulting in a score between zero and one for our variable AR_DISCL , with a higher score indicating higher quality of content. The advantage of using this well-established score (Daske 2005 ; Glaum et al. 2013 ) instead of, for example, the length of the annual report is that it incorporates the same disclosure characteristics for the full annual report that we study for TLCF, i.e., content and disclosure type. Further, it is a comprehensive and time-variant measure of a firm’s disclosure quality, capturing potential firm-specific strategies and incentives.

Our other firm specific control variables are derived from the disclosure literature and the specific characteristics of TLCF. The first is ∆DTA_TLCF , denoting the change in deferred tax assets for TLCF. This item can indicate management’s earnings expectations because international accounting standards allow the recognition of deferred tax assets only if sufficient future taxable income is likely to be available. However, whether a change in deferred tax assets increases or reduces the voluntary disclosure level is unclear. An increase in deferred tax assets for TLCF can, on the one hand, indicate new TLCF and hence the opportunity to disclose more information. On the other hand, an increase can indicate improved earnings expectations that result in the recognition of deferred tax assets on existing TLCF. In both scenarios, it is not obvious whether or how new deferred tax assets affect uncertainty about TLCF usability and hence the voluntary disclosure level. We calculate ∆DTA_TLCF as the change in deferred tax assets for TLCF from the previous to the current year, scaled by total assets and (for ease of exposition) multiplied by 100. The second control variable indicates whether the firm has negative earnings in the current year. A current loss can increase existing TLCF and draw more attention to the topic, possibly increasing disclosure. The indicator variable LOSS has a value of 1 if the firm has a negative EBT in the current year and zero otherwise. Analyst following ( AN_FOL ) (e.g., Lang and Lundholm 1996 ) proxies for the information environment of a firm and supports governance mechanisms through information dissemination. Moreover, it may also capture whether TLCF information is publicly available beyond annual report disclosures. Furthermore, previous research indicates a significant association between the level of disclosure and firm size ( SIZE ) (Cooke 1989 ; Craig and Diga 1998 ), leverage ( LEV ) (Ismail and Chandler 2005 ; Meek et al. 1995 ), profitability ( ∆EBT ) (Broberg et al. 2010 ; Singhvi and Desai 1971 ), audit firm ( AUD ) (Singhvi and Desai 1971 ), and CEO turnover ( CEO_TO ) (Kwak et al. 2011 ). In addition, we control for experience with accounting regulations by measuring the number of years that have passed since the firm adopted IFRS/IAS ( IFRS_AD ). Footnote 20 To control for other unobserved effects, we include year and industry fixed effects (one-digit Standard Industrial Classification (SIC) code). Footnote 21

4 Firms’ Disclosure Choice

4.1 descriptive results.

To assess disclosure, we first investigate the content of the TLCF information in annual reports’ notes. We identify 15 different voluntary items. Table  3 gives an overview of the items and the frequency of these disclosures. Each item appears in several firm-years, and the column “Absolute” presents the number of observations that disclose the item. The column “Percent of Total Observations” puts this number in relation to the total number of 723 observations.

The most frequent disclosure is the effect of TLCF on tax reconciliation in 52% of all annual reports. In addition, 43% of the observations disclose the total amount of TLCF, which is comparable to 51.7% in Dreher et al. ( 2024 , p. 11). Four other voluntary disclosures are reported in at least 30% of statements: the expiration date of total TLCF, deferred tax income/expenses recognized in the current year’s income statement due to unused TLCF, valuation allowance for deferred tax assets on TLCF, and distinction between corporate tax loss and trade tax loss. To group the different items, we divide the voluntary disclosures into four subcategories. The first contains basic information about TLCF, i.e., amount and expiration date. The second category comprises items that explain why or to what extent TLCF (or the recognized deferred taxes) have changed, have been used or have affected the current fiscal year’s income. The third group gives information about valuation allowances and deferred taxes that have not been recognized. Any other kind of disclosure is included in the fourth category. We further analyze the four categories by estimating our main model separately for each of the disclosure categories. Details are outlined in the subcategory regression section.

Next, we present several figures that describe our aggregate disclosure variable DISCL . Figure  2 shows the development of the 25th percentile, the mean, and the 75th percentile of DISCL over our sample period 2005 to 2016. The graph shows no clear trend but indicates that the disclosure behavior varies over time. Further, the large range between the 25th and 75th percentile is an indicator for a substantial cross-sectional dispersion of the DISCL variable in the respective year. To explore the within-firm dispersion of DISCL , a histogram in Fig.  3 presents the frequency of each sample firm’s standard deviation of the disclosure score. The bin width is one unit of the within-firm standard deviation of DISCL . The graph illustrates that the vast majority of firms have a standard deviation between zero and three; the average within-firm dispersion is 2.22. This finding indicates a modest change of voluntary disclosure within firms over time and corroborates our earlier argument in the hypothesis development section on the quasi-mandatory continuity of disclosure choices.

Distribution of the Disclosure Score DISCL over Time.

Notes: This figure presents the 75th percentile ( upper end ), mean, and 25th percentile ( lower end ) of the disclosure score DISCL over our sample period

Frequency of Within-Firm Standard Deviation of the Disclosure Score DISCL .

Notes: This figure presents a histogram for the within-firm standard deviation of the disclosure score DISCL . The bin width is one unit of the within-firm standard deviation of DISCL

Figure  4 shows boxplots of the disclosure score DISCL for the three uncertainty indicators that compare the earnings forecasts and TLCF: AEF≈TLC, AEF<TLC , and AEF>TLC . The figure indicates the highest disclosure score if earnings forecasts and TLCF are close ( AEF≈TLC ) with respect to the upper adjacent value and the outside values. We expect this variable to capture a situation with high uncertainty. The lowest disclosure scores are visible for AEF>TLCF , which we assume to signal a low level of uncertainty.

Disclosure Boxplot.

Notes: This figure presents boxplots for the disclosure score DISCL over the three FUTURE INDICATOR variables AEF>TLCF , AEF≈TLCF , and AEF<TLCF

Table  4 presents summary statistics, and Table  5 presents a Spearman correlation matrix. The average voluntary disclosure score per year and firm ( DISCL ) amounts to 8.88 with a median of 7.5 and a range from 0 to 42. Approximately 18% of our observations have a difference between forecasts and carryforwards close to zero ( AEF≈TLC ), 10% have a carryforward surplus ( AEF<TLC ) and 72% have a substantively higher forecast than TLCF ( AEF>TLC ). Approximately 8% of observations have a dominating loss in the current three-year period ( LH_CUM ), and 31% have at least one loss in the five previous years ( LH_5Y ). With regard to the control variables, 10% have a loss in the current year, 90% are audited by a Big 4 auditor, and the average annual report disclosure quality score is 0.59. Summary statistics are also presented for the disclosure content subcategories derived from Table  3 and the different types of disclosure as presented in Table  2 . The highest average score for content is observable for BASIC information with 2.78 and a maximum of 16. The subcategories for disclosure type show that QUANT has the highest average score with 3.54, followed by DETAIL with 3.18.

The correlation matrix indicates a positive and significant association of DISCL with the uncertainty variables and a negative association with AEF>TLCF, which represents lower uncertainty. These correlations provide preliminary support for the hypothesized increase in TLCF disclosure under TLCF usability uncertainty. Footnote 22

4.2 When Is Additional TLCF Information Disclosed? Disclosure Score Regression Results

We estimate a pooled cross-sectional regression with standard errors clustered by firm (reported in parentheses). Footnote 23 Panel A of Table  6 gives an overview of the results for the FUTURE INDICATORS in columns I–IV; panel B shows columns V–VII with the different HISTORIC INDICATORS . Year and industry fixed effects are included in all models but are not reported. Consistent with our expectations, AEF≈TLCF and the dispersion of earnings forecasts measured by STDEV have significant coefficients with a positive sign. The results indicate that firms disclose on average more information when TLCF usability is uncertain because TLCF is close to earnings forecasts or because it is harder to estimate future earnings. We expect and find a negative and significant coefficient for AEF>TLCF , indicating that if TLCF is expected to be offset in the following fiscal year, uncertainty is low and less disclosure is provided. We do not find significant results for AEF<TLCF . In columns V–VII (panel B) with the HISTORIC INDICATORS , we find positive and significant coefficients for all loss history variables. At this point, we cannot disentangle whether the relation between disclosure and recent losses is driven primarily by the availability of TLCF information or by uncertainty about future earnings. To control for the availability of information, we estimate a selection model in the robustness section.

Regarding the magnitude of the documented relations, firms’ disclosure score is on average 2.8 points higher if their earnings forecasts and TLCF are close to each other ( AEF≈TLCF  = 1). This difference can, for example, result from an additional quantitative (2 points) and a qualitative item (0.5). Mind that the sample mean for the disclosure score DISCL is 8.88 (median 7.5). Observations with a cumulative loss history ( LH_CUM ) have, on average, a disclosure score nearly four points higher than the score of firm-years without a cumulative loss history, which can, for example, indicate additional quantitative information (2 points) presented in a table (1.5 points) and an additional qualitative item (0.5 points). For our control variables, we find significant coefficients for SIZE (positive) and AN_FOL (negative), in line with higher disclosure scores for larger firms with fewer analysts following them. With respect to the control variable AR_DISCL , we find a strong positive relation with DISCL, as expected. This finding suggests related disclosure behavior in the tax footnote and the overall annual report, yet incremental TLCF disclosure is significantly associated with uncertainty.

To further address the concern that tax disclosures mirror the overall disclosure strategy of a firm, we employ a placebo test and substitute our TLCF disclosure score DISCL with our control AR_DISCL as the dependent variable and rerun the baseline model. If firms increase their overall disclosure in the case of uncertainty, we should find similar results for the uncertainty variables as in our baseline model. The results for the different model specifications are reported in the online Appendix (Table OA15). The findings support the positive association between DISCL and AR_DISCL . However, the remaining results differ considerably from our baseline findings. The HISTORIC INDICATORS have negative coefficients (contrary to our baseline model), weakly significant only for N_LOSS . Among the FUTURE INDICATORS, STDEV is the only variable that has the same (positive) sign as in our main regression and a significant coefficient. Footnote 24 This finding seems plausible because the standard deviation of earnings forecasts STDEV is our least specific and rather generic uncertainty measure, while the other variables measure uncertainty very closely tied to TLCF. Our findings thus align with the results of Chen et al. ( 2002 ), indicating that the overall disclosure quality increases in the case of uncertain future earnings but also suggesting that this does not hold in the case of TLCF-specific uncertainty. This result corroborates our baseline finding that firms provide specific voluntary tax disclosures where they anticipate investors’ need for additional information.

4.3 What Kind of Information Is Disclosed?

4.3.1 content.

Next, we aim to shed light on the nature of disclosed information, i.e., content and type. In Table  3 , we identify four categories of disclosed items: 1)  Basic TLCF Information , 2) information about Changes and Effect on Income , 3)  Valuation Allowance Information , and 4)  Other information. To analyze for which type of information our main results are most pronounced, we repeat our basic regressions for subcategories 1) to 4). Footnote 25 Table  7 , columns I to IV, shows the aggregated estimation results. Each coefficient is from a separate estimation of the basic Model ( 1 ) with the respective disclosure subscore as the dependent variable. Full estimation results for all models are available in the online Appendix (Tables OA1–OA4).

The dependent variable in column I is the disclosure score for Basic TLCF Information . We do not find a significant relation of the score with most future or historic uncertainty indicators. Only STDEV has a significant coefficient but with a negative sign, reverse to our main results. This finding suggests that the disclosure of essential TLCF information is basically unrelated to uncertainty about TLCF usability. Column II presents the results for Changes and Effect on Income . We see a strong significant positive association for the HISTORIC INDICATORS , while among the coefficients of the FUTURE INDICATORS only AEF>TLCF is weakly significant. Hence, in the case of recent losses, firms seem to report more information about how and why TLCF and the respective deferred taxes have changed and affected the current year’s income. The findings for the disclosure category Valuation Allowance Information are shown in column III. The results are opposite to those in column II: two of the FUTURE INDICATORS have significant coefficients with the expected sign, while the HISTORIC INDICATORS have insignificant coefficients. This finding indicates that the results for the forward-looking uncertainty proxies are associated mainly with valuation allowance information. When uncertainty about TLCF usability increases, firms must adjust the amount of recognized deferred tax assets and voluntarily report the respective valuation allowance activities in the tax footnote. Column IV shows results for the category Others . Coefficients for all FUTURE and HISTORIC INDICATORS are significant with the expected sign. The category includes diverse and unsystematic disclosed items, for example, the effect of TLCF on the tax reconciliation and a residual category Other disclosures with items that do not fit in any of the other categories (see Table  3 for details). The results indicate that firms further complement our identified voluntary items with additional individual information under uncertainty.

In sum, evidence from the disclosure content subcategories suggests four conclusions. First, in the case of forward-looking uncertainty, firms primarily provide valuation allowance details. Second, in the case of recent losses, firms mainly provide information about TLCF changes and the effect on the current year’s income. Third, providing basic TLCF information seems to be unrelated to both types of uncertainty. Fourth, firms report additional unsystematic information under uncertainty. These findings appear intuitive and corroborate the choice of our disclosure measures. At the same time, they provide granular and novel insights into firms’ tax disclosure behavior. Firms cater to the anticipated information needs of financial statement users by providing more explanations and guidance when TLCF usability is uncertain. Regarding the content of the voluntary disclosure, firms stick closely to the criteria set by IAS 12 for the recognition of TLCF-DTA. This finding is related to evidence that firms mainly use objective accounting standard criteria when setting a  mandatory TLCF item, the US-GAAP valuation allowance (Dhaliwal et al. 2013 ; Goldman et al. 2022 ). We extend this research by identifying different uncertainty signals as explaining the content of voluntary TLCF disclosure. Footnote 26

4.3.2 Type of Disclosure

We document the choice of disclosure type in columns V to IX of Table  7 (online Appendix Tables OA5–OA9). The categories are based on the construction of the disclosure score (Table  2 ) and reflect the type and presentation of information. We find that Quantitative Information, Qualitative and Interval Information hardly exhibits any statistically significant association, indicating that firms seem not to use these disclosure types to reduce uncertainty. In contrast, providing Additional Detail appears to be a frequently used disclosure choice when TLCF uncertainty is high, as this category has significant coefficients with the expected signs for all FUTURE and HISTORIC INDICATORS . Highlighting information in Tables also shows significant associations with four uncertainty indicators. Taken together, under uncertainty, firms explain additional details, and enhance the processing of stakeholders by making this information visible in tables. These findings add to prior evidence on firms’ strategic use of certain presentation formats for tax disclosure (e.g., Chychyla et al. 2022 ), documenting how firms apply these disclosure choices to mitigate TLCF-related uncertainty.

4.4 Cross-Sectional Tax Avoidance Test

To provide further support for the relation between uncertainty and TLCF disclosure, we derive another indicator of uncertainty about TLCF usability from prior literature and use it in a cross-sectional test: firms’ tax avoidance behavior (McGuire et al. 2016 ). To assess the future usability of TLCF, firms should consider expected future taxable income and also take into account their own ability to generate such income via tax planning activities (IAS 12.29 (b)). Hence, if a firm is active in tax planning, this could reduce uncertainty about TLCF usability as it indicates that, if necessary, the firm can create taxable income to offset TLCF. In line with this notion, McGuire et al. ( 2016 ) find that investors positively value TLCFs when firms have high levels and high variability of prior tax avoidance. We split our sample into firms with high and low tax planning activities. Assuming that tax planning reduces uncertainty about TLCF usability, we expect higher uncertainty and disclosure for firms with low tax planning activities.

Building on McGuire et al. ( 2016 ), we use two measures of firms’ prior tax planning activities: the level and variability of the five-year cash ETR. The five-year cash ETR ( CETR5 ) is calculated as the sum of taxes paid divided by pre-tax income less discontinued operations and extraordinary items over the five-year period t‑5 to t‑1 (Kerr 2019 ; McGuire et al. 2016 ). The variability ( CVCETR5 ) is the coefficient of variation, calculated as the standard deviation of annual cash ETRs divided by the absolute value of the mean of annual cash ETRs for the five-year period t‑5 to t‑1 (McGuire et al. 2013 ; McGuire et al. 2016 ). We assign firms into low and high tax planning samples based on yearly median splits for CETR5 and CVCETR5 . Results are presented in Table  8 .

Again, results are aggregated and show only the uncertainty coefficients. Detailed results for all 24 estimations are available in the online Appendix (Tables OA10–OA13). Columns I and II show the sample split into high (I) and low (II) tax planning firm-years based on CETR5 . While only two out of six uncertainty variables show significant coefficients in column I, all coefficients are significant in column II. Further, the coefficients’ size is considerably higher for almost all variables in column II. Results for high (III) and low (IV) tax planning based on the variability of the five-year cash ETR ( CVCETR5 ) present an even more pronounced pattern: they show no significant coefficients for the high tax planning sample, but all uncertainty variables have significant coefficients with much higher magnitudes for the low tax planning sample firms. Taken together, results indicate that the association between uncertainty and voluntary TLCF disclosure is more pronounced if firms are less active in tax planning. This finding is in line with McGuire et al. ( 2016 ) and our expectation that active tax planners are able to create taxable income to offset TLCF if necessary, reducing uncertainty and the need for more disclosure.

5 Sensitivity Analyses

5.1 exogenous uncertainty shock.

To validate our baseline results, we examine the European sovereign debt crisis as an exogenous shock to uncertainty. The financial sector was hit severely by charges on Greek debt, and concerns emerged about whether the euro zone would prevail (Rooney 2011 ; Viñals 2011 ). This situation created high uncertainty about future earnings, particularly for the financial industry. 2011 was characterized by large write-offs on debt that hit profits for several financial institutions. To avoid the direct effect of current negative earnings on TLCF disclosure, we examine disclosure in 2012. Footnote 27 The advantage of the year 2012 is that while there was a high uncertainty about future earnings (Laurent and Slater 2012 ), current operating earnings in German Financial Institutions were positive. Footnote 28 To examine whether firms in the industries finance, insurance, and real estate increase TLCF disclosure in 2012, we include an interaction of a year-2012 indicator and a finance-industry indicator in our baseline model (1). The results for the interaction variable show positive and significant coefficients (tabulated in the online Appendix Table OA16). The remaining results for our other uncertainty indicators and control variables are qualitatively unchanged. This finding indicates that firms which face an exogenous rise in uncertainty about future earnings (and hence TLCF usability) increase TLCF disclosure, corroborating our baseline results and mitigating endogeneity concerns.

5.2 Disclosure Score

Next, we analyze the robustness of our disclosure score. First, we use the number of reported items as a quantitative measure instead of the disclosure index DISCL , i.e., we do not apply the scale to the disclosed items. The results are presented in the online Appendix Table OA17 and do not change qualitatively. This finding mitigates potential concerns about the effect of the application of our disclosure scale on the results. On the one hand, it could also indicate that the number of disclosures is the driving force of the observed main effect. On the other hand, results of our subcategory tests indicate that firms apply specific types of disclosure under uncertainty.

Second, we vary the weights assigned to the disclosed items in untabulated tests. While the scoring in our main results is based on the German ‘Best Annual Report’ competition which has been used in prior research (e.g., Daske 2005 ; Glaum et al. 2013 ), we test robustness of our results to a modified weighting. For example, we assign an incremental score of 1 point instead of 1.5 points for additional information ( DETAIL ) and the disclosure in a table or graph ( TABLE ). Applying the adjusted weights, results of our disclosure regressions and all respective subcategory estimations are qualitatively unchanged.

5.3 Forecasting Horizon

We examine the robustness of our future uncertainty indicators with respect to the forecasting horizon. Anecdotal evidence indicates that firms often use forecasting horizons of more than one year to assess TLCF usability. Footnote 29 We use the forecast for only one year in our main tests for the following two reasons. First, we expect to obtain the most precise forecast for t + 1, while forecasts for later years are much noisier. Second, the availability of analyst forecasts beyond t + 2 is limited and would further reduce our already modest sample size. However, in this robustness test, we repeat our main tests by using the sum of the forecasts for t + 1 and t + 2 to create the uncertainty proxies. Our sample is reduced by nine observations. We can no longer estimate the model with AEF<TLCF because under this classification, there is no case in which TLCF is considerably higher than the cumulated forecast. Untabulated tests show that the results for the remaining two uncertainty variables, AEF≈TLCF and AEF>TLCF , have the same sign and are both significant at the one-percent level, suggesting that our findings are robust to this modification.

5.4 Other Tests

In the online supplement, we further examine the robustness of our results. In particular, we address potential sample selection concerns estimating (i) a Heckman ( 1979 ) selection model. Footnote 30 The first step specifies a probit regression and models the availability of TLCF information. The second equation is our main model including the inverse Mills ratio from the first stage and models the relation between the level of disclosure and uncertainty. In sum, except for STDEV , the results of the selection model corroborate our baseline findings (Table OA14).

To control for the effect of outliers, we (ii) winsorize all continuous variables above the 99th percentile and below the 1st percentile or (iii) exclude bank, insurance, and financial firms from our sample (SIC Code 60-67). To examine the robustness to the effect of the financial crisis (iv), we drop the crisis years 2008 and 2009 from our sample. Finally, we (v) include different additional variables controlling for the materiality of TLCF, internationalization of the firm, and market-based uncertainty measures. Throughout these modifications our results remain robust. If we estimate our models without any control variables, AEF≈TLCF and LH_CUM have insignificant coefficients but the remaining results are unaffected.

6 Conclusion

This study provides a comprehensive analysis of the determinants of firms’ voluntary TLCF disclosures using data hand-collected from tax footnotes. We analyze when and how firms report additional TLCF information in a German setting characterized by a high demand for voluntary TLCF disclosure due to a lack of confidence in deferred tax assets on TLCF (Chludek 2011 ; Flagmeier 2022 ). We examine different future and historic signals for uncertainty about the usability of TLCF and find a strong positive association between disclosure and uncertainty. Disaggregating our disclosure score indicates that firms disclose information on changes and the effect on income if uncertainty is created by (historic) losses and disclose valuation allowance-related information if uncertainty is based on (future) forecasts. The type of disclosure is focused on additional details and information is reported in tables. Our findings are robust to our controlling for the availability of TLCF information in a selection model and to several other sensitivity tests. Furthermore, our research design assures that the disclosure inference we draw are tax specific and do not simply stem from the overall disclosure policy of a firm.

We contribute to the tax disclosure literature with a comprehensive textual analysis of a unique TLCF disclosure dataset and an innovative identification strategy to control for the overall reporting quality of a firm. TLCF information can be highly useful in estimating a firm’s future net income, and it is important to understand whether firms’ disclosure is helpful in this regard. Our findings indicate strategic disclosure behavior that mainly caters to investors’ need for additional information regarding the type of disclosure. With regard to content, firms’ disclosure depends on the signal of uncertainty about TLCF usability. Our results provide valuable insights for regulators, investors, and firms across various jurisdictions adopting IFRS, especially those where deferred tax assets are similarly perceived as less informative. Our study also outlines the complexity of TLCF information and calls for future research on how firms could further improve the informativeness of their tax disclosures.

Data Availability

Data are available from the sources cited in the text.

This number is based on the total TLCF amount per firm-year for German DAX30 and MDAX firms, derived from deferred tax assets for TLCF and unusable TLCF.

Using footnote disclosures to assess a firm’s information dissemination is in line with evidence that financial statement users incorporate footnote information into stock prices (De Franco et al. 2011 ) and other studies using the footnote as the primary source of tax information (e.g., Inger et al. 2018 ). While major tax information such as the effective tax rate is also disclosed via other channels, e.g., press releases or conference calls (e.g., Balakrishnan et al. 2019 ), this does usually not apply to more complex tax-related details (Dhaliwal et al. 2013 ).

Note that uncertainty does not necessarily mean that TLCF is unlikely to be used; rather, it means that it is not clear whether TLCF can be used.

While the deferred tax recognition under IAS 12 does not use the concept of valuation allowance (in contrast to US GAAP), many firms voluntarily provide valuation allowance information.

For institutional differences in accounting for deferred tax assets under both regimes, see, e.g., Flagmeier ( 2022 ).

While the amount of unused TLCF is a mandatory disclosure and not counted for our voluntary disclosure score, the example indicates the general difficulties that firms have in gathering information about TLCF at the group level. Considering that this holds for mandatorily required amounts, it is likely that the difficulties are even more severe for granular additional information that firms disclose voluntarily.

If anything, firms report TLCF information at aggregate levels, e.g. ‘Germany’ and ‘abroad’ (e.g. the annual report of BASF 2014). A notable exception is SGL Carbon, disclosing, for example, in the annual report 2014 the TLCF amounts per country and the respective expiration periods.

We consider firms that are DAX-30 and M‑DAX members on an arbitrary date: April 30, 2010. German firms listed on an EU-regulated market were required to adopt IFRS in their consolidated statements for each fiscal year beginning on or after January 1, 2005. An exception applies to firms that already used internationally accepted standards such as US-GAAP; they were allowed to postpone the adoption of IFRS until the financial year 2007 (European regulation (EC) 1606/2002). We exclude the respective US-GAAP statements from our sample.

In the tax footnotes of 721 of our 723 firm-year observations, we find either deferred tax assets recognized for TLCF or, in 23 cases where the amount is zero, other information indicating the existence of TLCF (including the total amount of TLCF for 21 observations, the nonusable TLCF for one observation, and the deferred tax effect due to unused tax losses for one observation). There are only two observations with zero deferred taxes for TLCF and without other evidence for the existence of TLCF, indicating that no TLCF exists for these two firm-years.

See Appendix A for the distinction between mandatory and voluntary information.

We emphasize that our method does not weigh the content of the disclosure. Again, we want to avoid the subjectivity of evaluating the usefulness of disclosure, which would involve judgment and make the findings hard to replicate (Healy and Palepu 2001 ).

If mandatory items are disclosed with additional information, we classify the additional information as voluntary disclosure. For example, Merck (annual report 2014, p. 198) discloses the deferred tax assets for TLCF (mandatory) and splits it into the amount based on German TLCF and TLCF from abroad (voluntary, score: 1.5).

Investors ideally know TLCF and predictions of taxable income by entity. Absent such information consolidated earnings is the best indicator about profitability available.

Our proxy is indicative of the actual information environment and functions more as a signal with noise for investors rather than a precise estimate. Such a simple signal may trigger investor demand for more information and may be anticipated by the firm, which is the primary focus of our analysis. Mechanically, our proxy based on consolidated accounts overstates the usability of TLCF and underestimates the inherent uncertainty, potentially biasing against our findings. To further validate the robustness of our arbitrary one-year forecast horizon, we conduct additional analyses using two-year forecasts, with results presented in Sect. 5.3, yielding similar outcomes.

However, if the reporting behavior within firms is relatively stable, we cannot discard the possibility that the expected disclosure in t (based on the disclosure in t‑1) affects the uncertainty variables in t.

A comparison of the calculated amounts with the disclosed TLCF amounts (when they are provided) yields an average deviation of 5.79%. Despite the low deviation, we employ a number of robustness checks to test the sensitivity of our findings. If we use the amount of TLCF as disclosed in the annual report when it is available and use the calculated amount otherwise, we find qualitatively unchanged results. Further robustness tests are provided in Sect. 6.

As IAS 12 does not define a loss history, we use the US-GAAP definition of ASC 740.

Given that the historic indicators not only serve as alternative proxies for uncertainty but also indicate the availability and relevance of TLCF information that can be disclosed, we include one of the historic indicators in each of our FUTURE INDICATOR models to control for the opportunity to disclose in untabulated tests. Our inferences are not affected.

Scores for the periods 2005 to 2012 and 2014 to 2016 are obtained from ‘Manager Magazin’ or are provided directly by the Baetge research group. For 2013, the annual report contest was not carried out; therefore, we use data from an alternative contest, ‘Investors’ Darling’, which is organized by the Chair of Accounting and Auditing at the Leipzig Graduate School of Management (HHL). The data are available online (ID 2020 ) and start in 2013. We use the scores in the ‘reporting annual report’ category, which also range from zero to 100. To ensure the two rankings are comparable, we examine the yearly correlation of the scores for the overlapping years 2014 to 2016. We find a positive and significant (at least at the five percent level) Spearman correlation of between 0.38 and 0.40. If we instead drop all observations for 2013 (59 observations), the results are qualitatively unchanged.

Our starting point for this variable is 1995; i.e., if a firm adopted IFRS (or IAS) before 1995, this variable understates experience with the standards. However, given that many standards changed over time, we do not expect experience in the early adoption years to bias this variable.

If we include industry x year fixed effects instead, our results are qualitatively unchanged.

The matrix shows some very high and significant correlations, for example, between SIZE and AEF (0.866) and between N_LOSS and LH_5Y (0.984). However, these correlations do not create multicollinearity concerns, as the respective variables are not simultaneously included in our models.

If we estimate a Tobit regression instead of OLS to control for the nonnormal distribution properties of our dependent variable DISCL , inferences are not affected.

If we exclude DISCL from the placebo test, we find the same insignificant coefficients for all variables but the standard deviation.

We exclude AEF<TLCF from this set of tests because it applies to only ten percent of our observations (see Table  4 ) and we do not find a significant relation with our aggregated disclosure score.

Please recall that, while the valuation allowance is a mandatory item under US-GAAP, no valuation allowance exists under IFRS (instead, firms have to disclose the non-usable TLCF). Hence, any information related to the valuation allowance reported under IFRS is a voluntary additional information.

If current earnings are also affected, it is again more difficult to disentangle an increase in disclosure due to higher current TLCF and an increase due to higher uncertainty about the future usability of TLCF (which we aim to identify). Similar identification problems characterize other potential exogenous shocks, such as the financial crisis 2007/2008 or the COVID-19 pandemic.

We inspect EBT for all of our sample firms in the financial industry in the year 2012 and find no firm with a pretax loss.

Examples for a longer forecasting horizon are Klöckner & Co. SE with three years (annual report 2010, p. 154) and Rhön-Klinikum AG with five years (annual report 2012, p. 146).

Another possible remedy for correlated omitted variables is firm-fixed effects (Amir et al. 2016 ). However, firm-fixed effects are only useful if the omitted variable is time invariant. Furthermore, firm-fixed effects models have limited power if the variables of interest have little variation over time (Prabhala and Li 2008 ) and can in this case even eliminate the variation of interest (Breuer and deHaan 2023 ; Roberts and Whited 2013 ). We believe that firm-fixed effects are not a suitable remedy in our setting because we assume the omitted variable to be time variant (the availability of TLCF information changes over time, e.g., depending on the emergence of new losses or the offsetting of existing losses) and because much of the variation in our data probably comes from the cross-section. This is in line with Breuer and deHaan ( 2023 , p. 32), stating that “disclosure choices are sticky in theory and practice, so cross-sectional research designs may be more appropriate in many voluntary disclosure settings”. Estimating our models with firm- and year-fixed effects yields a (positive) significant coefficient only for STDEV , in line with reduced statistical power due to low within-firm variation for the other variables.

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Acknowledgements

We appreciate comments on this and prior versions from Elisa Casi-Eberhard, Jimmy Downes, Sebastian Eichfelder, Martin Jacob, Urska Kosi, Edward Maydew, Benjamin Osswald, Bill Rees, Silke Rünger, Alexander Schwäbe, Caren Sureth-Sloane, Arndt Weinrich, Tobias Witter, workshop participants at the Eberhard-Karls University Tuebingen 2022 and the 2022 European Accounting Association Conference. We thank Fabian Peitz for excellent research assistance. We are grateful to the Baetge research team for sharing annual report quality data. An earlier version of the paper was entitled ‘Tax loss carryforward disclosure and uncertainty’. This work was supported by the Deutsche Forschungsgemeinschaft (DFG, German Research Foundation, Project ID 403041268, TRR 266 Accounting for Transparency).

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Online appendix, 1.1 appendix a, 1.1.1 differentiation in mandatory ias 12 and voluntary disclosures.

We identify six mandatory IAS 12 disclosures concerning TLCF:

the amount of deferred tax assets recognized in the balance sheet for unused TLCF (IAS 12.81 (g) (i))

the amount of the benefit from a previously unrecognized TLCF of a prior period that is used to reduce deferred tax expense (IAS 12.80 (f))

the amount of the benefit from a previously unrecognized TLCF of a prior period that is used to reduce current tax expense (IAS 12.80 (e))

the amount of unused TLCF for which no deferred tax asset is recognized in the balance sheet (IAS 12.81 (e))

the expiration date of unused TLCF for which no deferred tax asset is recognized in the balance sheet (IAS 12.81 (e))

the amount and nature of evidence supporting the recognition of a deferred tax asset when the entity has suffered a loss in the current or preceding period (IAS 12.82 (b))

One item cannot clearly be classified as voluntary or mandatory: the amount of deferred tax income or expense recognized in the income statement due to unused TLCF (IAS 12.81 (g) (ii)). The classification is ambiguous due to the additional remark that this disclosure is only necessary if it is not apparent from changes in the amounts recognized in the balance sheet. Thus, the firm can choose whether it states the amount separately or leaves it to the reader to derive it from the balance sheet. Due to this discretion, we classify this item as voluntary. Repeating our analysis with this item classified as mandatory does not affect our main results. Furthermore, every disclosure beyond the six required items is considered voluntary.

1.2 Appendix B

1.3 appendix c, rights and permissions.

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Flagmeier, V., Müller, J. Tax Loss Carryforward Disclosure. Schmalenbach J Bus Res (2024). https://doi.org/10.1007/s41471-024-00187-1

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Received : 30 October 2023

Accepted : 16 April 2024

Published : 03 June 2024

DOI : https://doi.org/10.1007/s41471-024-00187-1

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