Narrative Reporting

The FRC’s narrative reporting work covers a broad range of activities. Some of the key elements of this work include:


Influencing Developments in Corporate Reporting - Consultation Responses

July 2021 FRC Response to IFRSF Constitution Review (PDF)
December 2020 FRC Response to IFRSF Sustainability (PDF)
November 2020 SASB Conceptual Framework Exposure Draft (PDF)
May 2020 Response to World Economic Forum ‘Toward Common Metrics and Consistent Reporting of Sustainable Value Creation' (PDF)
April 2020 Response to Accountancy Europe ‘Interconnected Standard Setting for Corporate Reporting' (PDF)
January 2018 Response to Department of Business, Energy & Industrial Strategy on Streamlined Energy & Carbon Reporting (PDF)
April 2017 FRC response to IIRC on the implementation of the International Integrated Reporting Framework (IR) (PDF)
February 2017 FRC response to the Task Force on Climate-related Financial Disclosures report consultation questions (PDF)
April 2016 Response to Task Force on Climate-related Financial Disclosures on its Phase I Report (PDF)
April 2016  Response to European Commission on Non-Binding Guidelines for Reporting Non-Financial Information by Companies (PDF)
April 2016  Response to BIS on The Non-Financial Reporting Directive: A call for views on effective reporting alongside proposals to implement EU requirements (PDF)
March 2016 Response to Government consultation on Draft Regulations on Gender Pay Gap Reporting (PDF)
October 2015 Response to HMRC consultation - Improving Large Business Tax Compliance (PDF)
November 2014 IOSCO Proposed Statement on Non-GAAP Financial Measures (PDF)
August 2014  Final response EC Strategy on CSR (PDF)
May 2014 ESMA Guidelines Alternative Performance Measures (PDF)
July 2013 IIRC Consultation Draft International Integrated Reporting Framework (PDF)



Deepa Raval, Director of Narrative Reporting