Risk and Viability Reporting

Published: 14 November 2023

1 minute read

In this report, the Lab found that, since the financial crisis, companies have made enhancements to their risk reporting and investors have seen better engagement with them on how they are managing their risks. However, further improvements could be made and the report provides guidance and practical examples on how companies can find a balance between reporting that is specific, whilst not revealing commercially sensitive information.

On the viability statement, companies have found the process of developing their statement to be helpful in better analysing their risk appetite, particularly by incorporating stress and sensitivity analyses into their risk management processes.  However, companies need to be bolder in their viability report disclosures to ensure that they provide investors with better information on the company’s longevity and relevance in the market.  The report encourages companies to develop their viability statements in two stages – firstly to assess prospects, and secondly to make their statement of viability.

Name Risk and Viability Reporting 2017
Publication date 23 November 2017
Type Report
Format PDF, 1.5 MB
Name Risk and Viability 2017 summary
Publication date 1 December 2017
Type Report
Format PDF, 480.9 KB