The Financial Reporting Council's thematic review of climate-related financial disclosures by AIM and large private companies, following the first cycle of mandatory reporting. The FRC found the quality of reporting varied across the companies, with areas for improvement identified for most.

This annual review of corporate governance reporting from the Financial Reporting Council showcases examples of good reporting and explores areas for improvement, as companies prepare to implement the new 2024 UK Corporate Governance Code next year. This year, the FRC paid particular attention to...

This 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. The FRC found that, although the quality of FTSE 350 reporting was maintained, there was so...