FRC publishes updated Guidance on the Strategic Report

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22 Jun 2022

The Financial Reporting Council (FRC) has published an updated edition of its Guidance on the Strategic Report to incorporate the new climate-related financial disclosures, following changes in legislation made earlier this year, along with a number of other amendments which have been made to maintain alignment with legislation.

The Guidance updates the version issued in June 2018 with the following:

A press release and the 2022 Guidance on the Strategic Report are available on the FRC website.

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