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Clear & Concise Developments in Narrative Reporting, 2015

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Summary

The objectives of the Clear & Concise initiative are to encourage: communication that is focused on the needs of the audience; greater emphasis on the application of materiality; improvement in the relevance and readability of annual reports; and consideration of other channels for reporting information.

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Issuer

United Kingdom

Year

2015

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Finance & Insurance
  • Transportation & Warehousing
  • Professional, Scientific, & Technical Services
  • Retail trade
Restrictiveness

Moderate

Sustainable Development Goals (SDGs)
  • SDG 12: Responsible Consumption and Production

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