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CDSB seeks views on updated environmental reporting framework
20 Feb 2014
The Climate Disclosure Standards Board (CDSB) has published a consultation draft of the second edition of its 'CDSB Framework', which is designed to assist in the preparation and presentation of specific environmental information for the benefit of investors. Compared to the existing framework, the consultation draft proposes to extend the scope of environmental reporting beyond climate change to include natural capital information about water and forest commodities.
Stay Tuned Online – IFRS and UK GAAP update
09 Dec 2013
The Deloitte London IFRS Centre of Excellence is running a series of hour-long Internet-based financial reporting updates, aimed at helping finance teams keep up to speed with IFRSs and other financial reporting issues. The November 2013 webcast is now available.
We comment on the FRC's Exposure Draft: Guidance on the Strategic Report
20 Nov 2013
We have published our comment letter on the Financial Reporting Council's (FRC) Exposure Draft: Guidance on the Strategic Report, which sets out detailed guidance for companies preparing a strategic report in compliance with the revised narrative reporting regulations issued by the United Kingdom Department for Business, Innovation and Skills (BIS). These are effective for periods ending on or after 30 September 2013. We support the FRC's proposed guidance but also highlight a number of ways in which it can be improved.
FRC notes of the discussion forum on Strategic Report Exposure Draft
31 Oct 2013
The Financial Reporting Council (FRC) has today published the notes from a recent discussion forum held on their Exposure Draft: Guidance on the Strategic Report.
The Bruce Column — How Annual Reports and best practice are evolving
31 Oct 2013
Our regular resident columnist, Robert Bruce, takes a look at the latest survey of annual reports and change in company reporting.
FRC publishes new quarterly newsletter on financial reporting
18 Oct 2013
The Accounting and Reporting Policy team of the Financial Reporting Council (FRC) has today published the first of a new quarterly newsletter on financial reporting. The first newsletter covers the period June to September 2013. The newsletter details the activities of the FRC over the last three months.
ICAEW report explores the potential for assurance services to extend to the “front half” of annual reports
02 Oct 2013
The Institute of Chartered Accountants in England and Wales Narrative Assurance Working Party (“the ICAEW Narrative Assurance Working Party”) has published a report exploring the potential for assurance services to be extended to cover, not just the financial statements, but the whole of the annual report.
FRC publishes draft guidance to Directors on preparing Strategic Reports
15 Aug 2013
The Financial Reporting Council (FRC) has published an Exposure Draft (ED) of guidance to assist directors of listed companies to apply the Strategic Report requirements set out in The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (the “narrative reporting regulations”). The FRC invites comments until 15 November 2013.
Approval of narrative reporting and directors' remuneration regulations
07 Aug 2013
The narrative reporting and directors' remuneration regulations have now been approved without further amendment. The regulations come into effect for periods ending on or after 30 September 2013.
Long-awaited narrative reporting regulations laid before UK parliament
13 Jun 2013
The long-awaited narrative reporting regulations issued by the United Kingdom Department for Business, Innovation and Skills (BIS) have now been finalised and laid before the UK parliament for approval. The regulations are the UK government’s response to a project that began in 2010 and are intended to make narrative reporting simpler, clearer and more focussed.
UK government announces plan for mandatory greenhouse gas emission reporting
20 Jun 2012
The United Kingdom Deputy Prime Minister, Nick Clegg, has announced at the Rio+20 conference that all businesses listed on the Main Market of the London Stock Exchange will have to report their levels of greenhouse gas emissions from the start of the next financial year (April 2013).

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