Research and analysis

Non-financial reporting regime: stakeholder perceptions

Research exploring stakeholder perceptions of the non-financial reporting regime in the UK.

• From: Department for Business and Trade and Department for Business, Energy & Industrial Strategy
• Published: 22 October 2019

Documents

Stakeholder perceptions of non-financial reporting

PDF, 604 KB, 48 pages

Details

Non-financial reporting may include:

• a review of the company’s business and the principal risks and uncertainties it faces
• the company’s corporate governance (for example diversity on boards)
• their environmental behaviours
• corporate social responsibility

This research, commissioned by BEIS and conducted by PwC, examines stakeholder perceptions of regulations comprising the non-financial reporting regime in the UK.

The report outlines the results of stakeholder interviews and a survey of companies to explore the impact of the regulations. It identifies:

• costs and benefits of the current regime
• potential avenues for its development

Published 22 October 2019