abusesaffiliationarrow-downarrow-leftarrow-rightarrow-upattack-typeburgerchevron-downchevron-leftchevron-rightchevron-upClock iconclosedeletedevelopment-povertydiscriminationdollardownloademailenvironmentexternal-linkfacebookfiltergenderglobegroupshealthinformation-outlineinformationinstagraminvestment-trade-globalisationissueslabourlanguagesShapeCombined Shapelocationmap-pinminusnewsorganisationotheroverviewpluspreviewprofilerefreshnewssearchsecurityPathtagticktooltiptwitteruniversalityweb
Article

The Operating and Financial Review - Testing transparency [UK]

Some companies look set to produce OFRs [Operating and Financial Reviews] despite the regulation’s recent official demise...The OFR, if it were still operational, would have mandated the 1,300 or so publicly listed companies in the UK to produce narrative statements assessing their performance for the next financial year. OFRs were supposed to include social and environmental risks and opportunities.