Annual Corporate Reporting

The FRC’s work on annual corporate reporting, including sustainability reporting, covers a range of activities including thought leadership, issuing guidance on aspects of corporate reporting and influencing and collaborating with other regulators and standard setters. Many of our activities in this area focus on improving the quality of communication in corporate reporting.

Guidance on the Strategic Report

Read about and view the guidance the FRC published on the Strategic Report.

Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and Liquidity Risks)

Read about and view the guidance the FRC published on the Going Concern.

Applying materiality in corporate reporting

Read the FRC’s thought leadership work on applying materiality in corporate reporting set out as frequently asked questions.

Sustainability Reporting Developments: Frequently Asked Questions

The FAQs provide UK entities with an overview of current developments in sustainability reporting in the UK, as well as relevant standard‑setting activity by the International Sustainability Standards Board (ISSB).

Thought leadership on corporate reporting

View the work the FRC has done on thought leadership in Corporate Reporting.