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What do investors want to understand about risks, uncertainties, opportunities and scenarios?

  • FRC (United Kingdom Financial Reporting Council) Image

Sep 10, 2021

In September 2021, the UK Financial Reporting Council’s Financial Reporting Lab published a report seeking to bridge the gap between the information that users want and that companies provide.

The report addresses four broad areas. First, investors want to understand governance and processes, with regard to how the board and management identify, monitor and manage the risks, uncertainties and opportunities they face. The report then considers reporting needs relating to both the nature of these factors, in terms of characteristics such as context, importance and form, and approach, or how management is responding. Finally, it looks at scenarios and stress-testing and what investors want from them. A particularly helpful aspect of the report is the inclusion of a number of examples of current reporting practice from real companies, highlighting what is useful about them. A one-page summary and a discussion podcast are also both available.

Review the press release and publication on the FRC's website.

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