Reporting on stakeholders, decisions and section 172
Published: 14 November 2023
1 minute read
This report highlights that information on stakeholders and on decisions can help investors understand how a company is progressing in fulfilling its purpose and achieving long-term success. Section 172 statements can then be a helpful bridge between the two types of information.
The report outlines what investors want to see reported in these areas and provides examples from current reporting practice that reflect possible helpful ways of addressing these needs. The report builds on the tips on Section 172 statements published in October 2020.
Alongside the report, the Lab has published a summary of the questions for companies to consider in determining what information to report on stakeholders and decisions which meets investors’ needs.
| Name | Stakeholders, decisions and section 172 |
|---|---|
| Publication date | 19 July 2021 |
| Type | Report |
| Format | PDF, 10.6 MB |
| Name | Section 172 report summary |
| Publication date | 19 July 2021 |
| Type | Report |
| Format | PDF, 372.1 KB |
| Name | Tips on Section 172 |
| Publication date | 14 October 2020 |
| Type | Report |
| Format | PDF, 294.1 KB |