FRC launches 'Horizons' project series

  • FRC (United Kingdom Financial Reporting Council) Image

05 Nov 2019

The Financial Reporting Lab of the UK Financial Reporting Council (FRC) 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 project will consider what users want from business model and strategy disclosures and how companies might best communicate the longer-term. It 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. 

Please click for more information on the FRC website.

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