A Guide To Strategic Reporting

Consideration of wider stakeholders and non-financial matters form the context for the FRC's revised Guidance on the Strategic Report

It has been four years since the FRC published its first edition of the Guidance on the Strategic Report. Since then, public expectation of business has changed and there is an increasing focus on the need for businesses to consider their impacts on society.

Concurrently, there has been an evolution in reporting, enabling transparency on these broader matters and being a catalyst for behavioural change in organisations.

It is against this backdrop that we published our revised Guidance on the Strategic Report on 31 July 2018.

Informing shareholders