Tag: disclosure

US targets EU sustainability reporting
A member of Congress declares European rules on disclosure are ‘foreign regulation that puts America last’.

Audits fail to flag up bankruptcy risk
Three-quarters of audits for PLCs that subsequently went under did not raise the alarm, Sheffield University research reveals.

European investors lead the US on ESG demands
But American investors are more likely to disclose their shareholder activism than EU counterparts, recent research reveals.

FCA kills off ‘premium’ stock exchange listing category
Organisations listed in the new ‘commercial companies’ category must report on their UK Corporate Governance Code compliance.

Say-on-pay votes lack link to sustainability
Very few investors use their AGM votes on executive pay as a spur to improve the company’s ESG performance, research shows.

New EU laws will make boardrooms more ‘accountable’
Proxy adviser ISS says recent directives will grant shareholders much greater influence when voting at this year’s European AGMs.

‘Easy’ carbon targets keep executive pay high
Executives get ESG pay-outs despite ‘inadequate progress’ on carbon emissions, London Business School research suggests.

Annual reports reach ‘door-stopper’ size, says campaign group
The Quoted Companies Alliance puts the average length of a FTSE 100 board report at 237 pages—and growing every year.

FRC advises on what makes a good annual report and accounts
Key characteristics for a high quality annual report and accounts include accuracy, consistency and qualitatively/quantitively material data.

FRC reviews reports on earnings per share and deferred tax assets
The FRC’s thematic reviews show examples of good practice for informative, transparent disclosure in line with IAS 33 and IAS 12.