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ARTICLE · 27 JULY 2018

Reporting: Less Perfection, More Authenticity

Analysis of FTSE reporting shows honest communication, warts and all, has an integral part to play in raising levels of trust in business

United KingdomCorporate/Commercial Law
Anne Kirkeby
Anne Kirkeby

Analysis of FTSE reporting shows honest communication, warts and all, has an integral part to play in raising levels of trust in business

Black Sun has been tracking the evolution of corporate reporting for more than 13 years, examining how companies within the FTSE 100 are responding to a changing environment within reporting legislation and regulation. This year, in particular, has presented companies with numerous challenges going into the 2019 reporting cycle.

Following on from last year's debate on governance reform and the government's push for an economy 'that works for everyone', companies have had to implement the reporting requirements of the EU Non-Financial Reporting Directive for the first time, while both the draft Guidance on the Strategic Report and the draft of a revised UK Corporate Governance Code have been published, fuelling further debate.

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