Clear & Concise Reporting

The Accounting and Reporting Policy team (ARPT) has a number of projects underway that form part of the FRC’s broader Clear & Concise reporting initiative. The current key activities relating to the ARPT are:

  • Narrative reporting, including the Guidance on the Strategic report and the implementation of the EU Directive on Non-financial reporting; and

  • Disclosure framework  – this includes our thought leadership work in this area; as well as our activities relating to influencing the IASB.

See the full programme of Clear & Concise reporting related activities across the FRC.
Clear & Concise: the journey to high quality corporate reporting (Powerpoint)

In January 2015, the FRC held a round table discussion to discuss the benefits and perceived barriers of Clear & Concise (C&C) reporting. Please see a summary of the event below. NB This event was held under the Chatham House rule.

Clear & Concise: the journey to high quality corporate reporting (PDF)


Clear & Concise event in Brussels 2015

In January 2015, the FRC held an event in Brussels to discuss its Clear & Concise programme, and how its various branches fit in with developments in Europe. Please find the presentation from this event below:

Clear & Concise event: Shaping the future of financial and non-financial reporting in Europe 

Cutting clutter

Cutting clutter (PDF) is positioned as a key thread of the Clear & Concise reporting initiative.

FRC guidance and thought leadership papers

Clear & Concise:  Developments in Narrative Reporting

Guidance on the Strategic Report

Thinking about disclosures in a broader context: a roadmap for a disclosure framework (Consultation) 

Cutting clutter (PDF)

Louder than words (Consultation)

Influencing Developments in Corporate Reporting - Consultations 


Project Director: Deepa Raval