Update to the FRC’s Guidance on the Strategic Report
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.