FINANCIAL COMMUNICATION: FRAMEWORK AND PRACTICES - 2019 EDITION

126 Financial Communication Practices The financial communication policy of a listed company reflects the regulatory constraints described in the previous chapters, as well as the willingness of executives to regularly communicate with financial market players in a transparent, professional and responsive fashion. Executive management relies, above all, on its Investor Relations officers to achieve this. Investor Relations officers are responsible for addressing the financial community (which primarily includes financial analysts [shares, credit, socially responsible investing], portfolio managers, institutional and individual investors and regulators) on behalf of the company, and establishing a targeted financial communication policy, in accordance with the principle of equal and consistent treatment of information. The aim of Investor Relations is to create a trustful relationship with the markets by being a reliable source and providing relevant information that assists both investors and management in their decision-making. Given the increasing constraints imposed by the regulatory authorities and the markets, Investor Relations plays a key role in implementing the company’s financial communication objectives by: • ensuring that, through their contacts outside the company, the market optimally values the company over the long term by explaining its strategy, business model, its operating 3