27 April, 2024
This report contains the main findings arising from FRC's corporate reporting monitoring work, which is conducted by its Corporate Reporting Review (CRR) team. It sets out our view of the current state corporate reporting in UK, what makes for better quality reporting, and where the FRC sees shortcomings requiring improvement. These are shaped by our findings, as well as developments in reporting requirements and business environment.
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The FRC’s 2018 UK Corporate Governance Code has been updated. The 2024 Code will apply to financial years beginning on or after 1 January 2025. There are five sections: Board Leadership and Company Purpose; Division of Responsibilities; Composition, Succession and Evaluation; Audit, Risk and In...
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This annual report provides information relevant to preparers and auditors of financial statements, investors and other users of corporate reports and accounts, and wider Financial Reporting Council stakeholders. It has been structured to help readers focus on the content best suited to their need...
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This Financial Reporting Council report by its corporate reporting review team considers the Task Force on Climate-Related Financial Disclosures (TCFD) metrics and targets disclosures of 20 UK premium and standard listed companies operating in four sectors. The findings are based on a sample of l...