The current information era calls for a stakeholder approach when preparing financial statements. This enhances the usefulness of financial statements that may be relevant to a variety of stakeholders. This is an exploratory study that aims to establish whether certain themes (17 in total), suppliers wish to learn from their client's financial statements, as part of a broader economic evaluation. At the same time, the company discloses its corporate identity to its stakeholders (such as its suppliers), as part of an effort to sustain its competitive advantages. The interview results show a transferability of 11 of the examined themes.

Dataset was collected through a survey done for the purpose of my PhD disertation. The chosen methodology of a series of 60 questionnaires conducted in all urban areas of Cyprus (4 towns), through a simple random stratified sampling method.