GUIDANCE PRACTICES Globally, 39.5% of respondents reported providing guidance quarterly on at least some portion of their ifnancials, 33.9% reported disclosing guidance annually, and 19.1% do not report any guidance. Companies that do not give guidance were mainly from EMEA (25.3%) and Latin America (24.0%). Respondents generally reported that they do not plan to change their guidance practices (86.7%). Only 8.9% globally declared an intention to increase the frequency of their guidance. 11