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It also promotes the importance of establishing a corporate culture that is aligned with the company purpose, business strategy, promotes integrity and values diversity.

The Seven Secrets of KPIs - A Finance Director's Guide

All companies with a Premium Listing of equity shares in the UK are required under the Listing Rules to report in their annual report and accounts on how they have applied the Code. The Code focusses on the application of the Principles and reporting on outcomes achieved. For the Code's Provisions, companies should disclose how they have complied with these or provide an explanation appropriate to their individual circumstances. Carefully considered corporate governance policies and practices along with high levels of transparency can lead to improved levels of trust.

This will allow investors to take a more considered view of the governance of the company, particularly where explanations have been provided. It is important that companies provide clear and meaningful explanations when they choose not to comply with one of the provisions of the Code, so that their shareholders can understand the reasons for doing so and judge whether they are content with the approach the company has taken.

There may be many good reasons why a company may choose not to comply and an explanation does not imply poor governance. Explanations should be full and include reference to context and coherent rationale. They should explain how the company is fulfilling the relevant principle of the Code and also whether deviation from its provisions is time limited.

Although the duties themselves are not new, the reporting requirement is resulting in a renewed focus on them. The FRC expects that the new reporting requirement, together with complementary changes in the revised UK Corporate Governance Code, will stimulate board discussions on these broader matters.

Return Policy

It also encourages companies to consider capital allocation decisions including information on dividend policy. The business model should explain how a company generates and preserves value over the longer-term.


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The increased emphasis on long-term value provides a common thread for our revisions to the Guidance on the Strategic Report. Companies should also consider the key resources and relationships that support the generation and preservation of value. This will include tangible and intangible assets but may also include items that have not been recognised on the balance sheet. On a final note, good communication in corporate reporting is vital.

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A guide to strategic reporting

Reporting is as much about communication as it is about compliance with the law. The annual report, including the strategic report and corporate governance statement, should tell a compelling story. Share on. Sign in. We use cookies to make this site as useful as possible.

Corporate governance and directors' duties in Ireland: overview

Read our cookie policy or ignore. A guide to strategic reporting 01 October by Deepa Raval. Legislative changes The revisions to the Guidance on the Strategic Report are underpinned by two sets of legislative changes: non-financial reporting and section reporting. Non-financial reporting The Companies, Partnerships and Groups Accounts and Non-Financial Reporting Regulations introduced additional requirements for reporting on environmental, employee, social, human-rights, anti-corruption and anti-bribery matters for public interest entities with more than employees.


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The requirements became effective for financial years beginning on or after 1 January Section reporting Introduced by the Companies Miscellaneous Reporting Regulations , section reporting requires directors of all large companies to explain how they have had regard to the broader matters set out in section of the Companies Act Discover more Current magazine issue. More news.