In the last decade or so, the length of annual reports has increased substantially, making it progressively more of a challenge for users of those accounts to draw out what is most important. The new narrative reporting legislation, effective for periods ending on or after 30 September 2013, provides the opportunity for UK companies to take a fresh look at the structure and content of what is commonly termed the ‘front half’ of the annual report. 

This publication is designed to help businesses make their strategic reports as valuable for users as possible.  As well as providing guidance on the key requirements of the existing and new legislation, it provides useful insights into what those requirements really mean and how they might be best approached in practice. Each of the legislative requirements is examined and explained, with some thoughts and ideas for consideration as to how the requirements can be addressed insightfully and valuably, and how best to link the requirement in with the rest of the report. A checklist for the new statutory requirements is included as an appendix to the publication. 

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