The Financial Reporting Lab (the Lab) has published its latest report on reporting on stakeholders, decisions and Section 172. The report highlights that information on stakeholders and on decisions can help investors understand how a company is progressing in fulfilling its purpose and achieving long-term success. Section 172 statements can then be a helpful bridge between the two types of information.
This report outlines what investors want to see reported in these areas and provides examples from current reporting practice that reflect possible helpful ways of addressing these needs. The report builds on the tips on Section 172 statements published in October 2020.
Alongside the report, the Lab has published a summary of the questions for companies to consider in determining what information to report on stakeholders and decisions which meets investors’ needs.
A podcast is also available where the Lab’s project manager, Marie Claire Tabone, speaks to Freddie Woolfe, Global Sustainable Equities Analyst at Jupiter Asset Management and Helen Price, Stewardship Manager at Brunel Pension Partnership. They discuss the importance of linking information on stakeholders and decisions to strategy and the long term success of the company.
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