Research and analysis

Director perceptions of Section 172 of the Companies Act

The Department for Business and Trade (DBT) commissioned Ipsos to research company perceptions and impact of Section 172 of the Companies Act (2006).

• From: Department for Business and Trade
• Published: 24 October 2025

Documents

Director perceptions of Section 172: research findings

PDF, 700 KB, 62 pages

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Details

This report presents qualitative findings based on interviews with executive directors and company secretaries of large companies to understand their perceptions of Section 172 of the Companies Act (2006).

The requirement to publish a Section 172 (1) statement in their annual accounts was introduced by the Companies (Miscellaneous Reporting) Regulations 2018.

Published 24 October 2025