FAQ on Non-financial Reporting in the Strategic Report | KPMG | QM
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FAQ on Non-financial Reporting in the Strategic Report

FAQ on Non-financial Reporting in the Strategic Report

The FRC has delayed issuing guidance until proposed legislative changes to the s172 duty to promote the success of the company are released.

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The Financial Reporting Council (‘FRC’) have previously issued a consultation with a view to amending guidance on the Strategic Report. This would seek to incorporate amendments on non-financial reporting regulations to enhance the link between the s172 duty to promote the success of the Company and the Strategic Report. However, following a government announcement to introduce legislative changes, expected in March 2018, further amendments to the guidance are considered likely and so have been delayed until after the legislative change. 

In the meantime the FRC has issued some frequently asked questions to act as guidance on the introduction of the non-financial reporting regulations, these can be Read Here.  

© 2018 KPMG Channel Islands Limited, a Jersey company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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