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Clear & Concise Developments in Narrative Reporting, 2015

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Summary

The objectives of the Clear & Concise initiative are to encourage: communication that is focused on the needs of the audience; greater emphasis on the application of materiality; improvement in the relevance and readability of annual reports; and consideration of other channels for reporting information.

Issuer

United Kingdom

Year

2015

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Instrument type

Report

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.49%
    • Low 0.04%
    • E focus: environment
    • S focus: gender pay, human rights, diversity
    • G focus: business reporting, financial report, financial reporting, internal control, risk management, audit
    • Finance, Management, Professional services