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