Consultation outcome

Future of narrative reporting consultation

This consultation was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Download the full outcome

Summary of responses: future of narrative reporting consultation

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The future of narrative reporting: responses 1 to 25

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The future of narrative reporting: responses 25 to 50

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The future of narrative reporting: responses 51 to 70

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The future of narrative reporting: responses 71 to 89

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Detail of outcome

Summarises responses to the consultation.

Original consultation

This consultation ran from to

Summary

Consultation paper seeking views on issues relating to corporate narrative reporting.

Documents

Consultation description

This consultation is part of implementing the Coalition Agreement commitment to “reinstate an Operating and Financial Review to ensure that directors’ social and environmental duties have to be covered in company reporting and investigate further ways of improving corporate accountability and transparency”.

The objective of the consultation is to look at ways to drive quality of company reporting to the level of the best and thereby enable stronger and more effective shareholder engagement. The consultation paper is open in exploring all options, regulatory and non-regulatory, to achieve the objectives. The consultation focuses in particular on the business review provisions, but as part of its exploration of wider narrative reporting, it also looks at issues relating to the Directors’ Remuneration Report.

Update: December 2010

The consultation closed on 19 October 2010. A summary of responses document was published in December 2010 and is available to view below.

Update: September 2011

The Government has analysed responses to the consultation, and has chosen to respond to the issues raised by publishing a further consultation on the future of narrative reporting.

No other form of response will be provided.