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Guidance on the Strategic Report, 2018

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Summary

The FRC believes that encouraging entities1 to prepare a high quality strategic report – which provides shareholders with a holistic and meaningful picture of an entity's business model, strategy, development, performance, position and future prospects – is a key part of achieving this purpose.

Thumbnail image for The FRC believes that encouraging entities1 to prepare a high quality strategic report – which provides shareholders with a holistic and meaningful picture of an entity's business model, strategy, development, performance, position and future prospects – is a key part of achieving this purpose.
Issuer

United Kingdom

Year

2018

Region

Europe

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Finance & Insurance
  • Transportation & Warehousing
  • Professional, Scientific, & Technical Services
  • Public administration
Restrictiveness

Moderate

Sustainable Development Goals (SDGs)
  • SDG 5: Gender Equality
  • SDG 17: Partnerships for the Goals

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