184-90 Guidance on the Strategic Report, 2018

Summary

The FRC believes that encouraging entities1 to prepare a high quality strategic report – which provides shareholders with a holistic and meaningful picture of an entity's business model, strategy, development, performance, position and future prospects – is a key part of achieving this purpose.

Thumbnail image for The FRC believes that encouraging entities1 to prepare a high quality strategic report – which provides shareholders with a holistic and meaningful picture of an entity's business model, strategy, development, performance, position and future prospects – is a key part of achieving this purpose.

Issuer

United Kingdom

Year

2018

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
Public administration

Restrictiveness

Moderate

Sustainable Development Goals (SDGs)

SDG 5: Gender Equality
SDG 17: Partnerships for the Goals

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