Update to the FRC’s Guidance on the Strategic Report
News types: Guidance
Published: 16 June 2022
The FRC has today issued an updated edition of the Guidance on the Strategic Report to incorporate the new climate-related financial disclosures, following changes in legislation made earlier this year. In addition, a number of other amendments were also made to maintain alignment with legislation.
For entities within their scope, the new climate-related financial disclosures are effective for financial years beginning on or after 6 April 2022.