Board packs, dashboards & decision papers · Core
Trend
Also called: performance trend
ELI5
The direction of change in a measure over time.
Used in conversation
“The team needs one controlled copy of trend, with an owner and date.”
Pitch context
You will see “Trend” in annual reports, earnings decks, filings and investor presentations when the discussion reaches board packs, dashboards & decision papers.
Why it matters: In board packs, dashboards & decision papers, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- U.S. Securities and Exchange Commission — How to Read a 10-KDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16