Consultation outcome

The future of narrative reporting: a further consultation

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

This consultation has concluded

Download the full outcome

Original consultation

This consultation ran from to


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


Narrative reporting: impact assessment

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Consultation description

The consultation seeks views on government plans to make narrative reporting simpler, clearer and more focussed. It includes proposals to change company narrative reports to make the framework clearer for companies and easier for investors to locate the information they need. We are also reviewing the disclosure requirements that we place on companies to streamline and remove inconsistencies.

The consultation also includes a number of proposals to make the reporting of executive remuneration clearer and more relevant to investors. In addition to this, the government has published a separate discussion paper seeking views on a range of issues relating to executive remuneration.

February 2012 update

Our initial analysis showed support for the proposed new structure, although several organisations said that bringing the changes into force in October 2012 will not give companies enough time to adjust. We therefore propose to bring the changes into force in April 2013.