Assuming you're referring to press releases and reports from corporations, it means the company is making some statements that have a good chance of happening in the future, but no guarantee of happening. The projections are based upon existing data or information, and can in no way be assured of being what the actual results are.
Calling something a forward looking statement is another way of basically saying it's an educated guess, and nothing more.
I agree with MakinBacon but I also think it is a statement based on a positive outlook such as a 90 year old man planting a tree from a seeling and when asked what he is doihg, he responds by sayhing, "I am planting a tree so in years to come I will have shade to sit under". Now to me, that is a forward looking statement.
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