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FRC Lab report on on business model reporting and risk and viability reporting

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18 Oct 2018

A new report from the Financial Reporting Lab of the Financial Reporting Council (FRC) considers how reporting practice has changed since the Lab published its original reports on business model reporting and risk and viability reporting.

The report finds that whilst there have been some good developments, investors continue to emphasise the need for reporting to be more consistent and clearly linked throughout a company’s annual report. Investors value disclosures that tie business model, strategy, risk and viability together to enable them to assess progress against strategy and management of risks.

The new report Business model reporting; Risk and viability reporting – Where are we now? can be accessed through the press release on the FRC website. It includes practical examples from companies that have implemented the recommendations in the earlier reports from 2016 and 2017, which can also be accessed through the press release.

For additional insight and examples around business model reporting and risk and viability reporting including how companies are reporting against the 2016 and 2017 Lab reports please refer to Deloitte's Annual Report Insights 2018 publication.

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