Governance in brief: The new "Strategic Report"
This publication from Deloitte (UK) discusses the requirements of the Strategic Report which all UK companies (except those that are small), whether listed or unlisted, will have to replace the current business review with for accounting periods ending on or after 30 September 2013. This publication discusses the FRC Consultation Draft of best practice guidance on assisting companies to prepare the Strategic Report including the main guiding "principles" and the content elements of a Strategic Report.