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FRC Lab publishes report on stakeholder, decision and Section 172 reporting

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Published on: 20 July 2021

Published by LNB News

LNB News 20/07/2021

Document Information

Issue Date: 20 July 2021

Published Date: 20 July 2021

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

The Financial Reporting Council (FRC) has announced that its Financial Reporting Lab has published a report on the subject of reporting on stakeholders, decisions and Section 172. The report contends that stakeholder and decision information can be used to help investors to understand how a company is progressing and achieving long-term success. It also highlights that Section 172 statements can be used as a ‘helpful bridge’ between stakeholder and decision information.

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