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On the board agenda – half year 2021

Published on: 27 Jun 2021

This half year update is a timely reminder of some of the important reporting areas for board focus as we enter the second half of 2021. Our articles focus on interim reporting for those of you with December year ends, and an overview of changes in the regulatory reporting landscape as the FRC works towards its goal to transform itself into the Audit, Reporting and Governance Authority (ARGA).

For attention in the run up to company year ends, we review the increased focus from the FRC on good corporate governance reporting and we include reminders of two critical areas for board attention:

  • Monitoring and review of the effectiveness of internal controls
  • Responding to and reporting on the impacts of climate change


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