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Regulatory Guide 247. Effective Disclosure in an Operating and Financial review

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Summary

This guide is for listed entities and their directors. It sets out our guidance for directors on providing useful and meaningful information to shareholders or unit holders when preparing an operating and financial review (OFR) in a directors’ report.

Thumbnail image for This guide is for listed entities and their directors. It sets out our guidance for directors on providing useful and meaningful information to shareholders or unit holders when preparing an operating and financial review (OFR) in a directors’ report.
Issuer

Australia

Year

2013

Region

Oceania

Issuer (type)

Australian Securities and Investments Commission (ASIC) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Finance & Insurance
  • Manufacturing
  • Professional, Scientific, & Technical Services
  • Public administration
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 2: Zero Hunger
  • SDG 8: Decent Work and Economic Growth
  • SDG 10: Reduced Inequality

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