Narrative Reporting

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

• FRC’s Guidance on the Strategic Report

• Non-financial reporting

• FRC’s Guidance on the going concern basis of accounting and reporting on solvency and liquidity risk

• Influencing UK, European and International developments in narrative reporting

 

Influencing Developments in Corporate Reporting - Consultation Responses

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)

 

Contact:

Deepa Raval, Director of Narrative Reporting