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Horizons Project

Background

The Financial Reporting Lab is inviting investors and companies to participate in a new project on the disclosure of business models, strategy and the longer-term. The project is part of a new series focused around integrating longer-term time horizons into reporting

The first reporting topic project will consider what users want from business model and strategy disclosures and how companies might best communicate the longer-term.  The scope of the project is likely to: 

  • explore how companies develop, monitor and communicate their business model and strategy;
  • examine how companies include a longer-term focus in their reporting;
  • consider how companies communicate uncertainty in their disclosures;
  • analyse how investors use this information in their decision-making process and identify whether emerging reporting meets investor needs;
  • discuss which areas of reporting are most challenging for companies; 
  • consider the extent to which UK companies can learn lessons from emerging international reporting practice; and 
  • highlight best practice in current company reporting. 

Current status of the project

The project was launched in November 2019.  A final report is likely to be published in autumn 2020.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.