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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.

Issuer

United Kingdom

Year

2018

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Instrument type

Guidance

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Moderate 0.92%
    • Low 0.02%
    • E focus: climate change, energy, environment, ghg emissions, greenhouse gas, pollution, water, emissions
    • S focus: diversity, human rights, intellectual property, compensation
    • G focus: bribery, business reporting, corruption, financial reporting, internal control, risk management, audit
    • Finance, Management, Professional services, Public administration, Transportation