abusesaffiliationarrow-downarrow-leftarrow-rightarrow-upattack-typeburgerchevron-downchevron-leftchevron-rightchevron-upClock iconclosedeletedevelopment-povertydiscriminationdollardownloademailenvironmentexternal-linkfacebookfiltergenderglobegroupshealthC4067174-3DD9-4B9E-AD64-284FDAAE6338@1xinformation-outlineinformationinstagraminvestment-trade-globalisationissueslabourlanguagesShapeCombined Shapeline, chart, up, arrow, graphlocationmap-pinminusnewsorganisationotheroverviewpluspreviewArtboard 185profilerefreshIconnewssearchsecurityPathStock downStock steadyStock uptagticktooltiptwitteruniversalityweb

This page is not available in Deutsch and is being displayed in English

Artikel

1 Jun 2014

Autor*in:
Financial Reporting Council

FRC (Financial Reporting Council) Guidance on the Strategic Report

See all tags

The aim of the Financial Reporting Council (FRC) is to promote high quality corporate governance and reporting to foster investment. The FRC believes that encouraging entities to prepare a high quality strategic report – which provides shareholders with a holistic and meaningful picture of an entity’s business model, strategy, development, performance, position and future prospects – is a key part of achieving this aim…Disclosures about the environment, employees, social, community and human rights issues are required [in the report] when material. There is also a requirement to include disclosures on gender diversity…