Governance in brief — Brexit and viability disclosures - a timely reminder

Published on: 05 Feb, 2019

As things stand, the UK will leave the EU on 29 March 2019. Companies will soon be issuing annual reports, including a viability statement extending over 3-5 years, without a clear picture of the UK’s eventual position.

This Governance in brief examines the responsibilities of directors regarding risk and viability reporting, the importance of directors understanding the potential impact of Brexit through internal scenario planning, and how the board can ensure that shareholders and other stakeholders receive unambiguous disclosure through the annual report. 

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