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[PDF] The Reporting of Non-financial Information in Annual Reports by the FTSE100

Shareholders, as stakeholders of the companies they own, are entitled to receive information which can help to determine the decisions they take over ownership and trading, voting and communication with companies. This is justified because the plans and performance of companies affect their interests and their entitlement to information is enshrined in law, through reporting obligations amongst others. Other stakeholders are also affected by companies’ environmental and social impacts...In recent years the nature and quality of reporting within ‘corporate responsibility’ (CR) reports, has been very variable. Yet for stakeholders it is important that the actual reporting practices of companies provide information in proportion to their impact on stakeholders. [Refers to Amlin, AstraZeneca, BAE, Balfour Beatty, BP, British Airways, Cadbury, compass, Carnival, F&C, Friends Provident, Hammerson, Home Retail, HSBC, Legal & General, Old Mutual, Petrofac, Randgold, Reed Elsevier, Rio Tinto, Serco, Shire, Smith & Nephew, Standard Life, Thomson Reuters and Vodafone]