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Article

1 Jun 2014

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Financial Reporting Council

FRC (Financial Reporting Council) Guidance on the Strategic Report

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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…