UK: Bedre rapportering om nyt oplysningskrav om en strategisk rapport

¾-dele af de børsnoterede selskaber i UK leverede sidste år en god strategisk rapport, som er et af de nyere oplysningskrav. I en gennemgang hedder det, at “the strategic report has three main content-related objectives: to provide insight into the entity’s business model and its main strategy and objectives; to describe the principal risks the entity faces and how they might affect its future prospects; and to provide an analysis of the entity’s past performance.” (FRC Guidance on the Strategic Report, 4.4) As a further consequence of the strategic reporting requirements, there is a significant improvement in the number of FTSE 350 companies providing detailed insights and high-quality explanations of their business models. This year 73% give good and detailed insights, compared with 61% in 2014. Only two companies provide no business model information at all, compared with around 18 last year. Disclosures relating to the business context and external operating environment also improved, with 80% of companies providing detailed explanations versus 77% last year.”