Equity and fixed income investors are generally looking for the same information about issuers regardless of the type of securities they are offering, the industry they are in - supplemented by industry-specific disclosures to aid in interpretation - or the types of securities they are selling.
What investors are looking for
Information investors are looking for includes the issuers' market fundamentals and competitive position, business model, strategy and targets, governance, growth potential and risk profile.
Understanding the company
Investors are also looking for an in-depth understanding of the (underlying) financial performance, capital structure, working capital and required investments, and cash flow generation, while an increasing number of investors is also looking for disclosures on corporate social responsibility aspects.
Depending on their investment strategy, different investors will focus more on different elements of information disclosed.