Research and analysis

Non-financial reporting regime: stakeholder perceptions

Research exploring stakeholder perceptions of the non-financial reporting regime in the UK.

From:
Department for Business and Trade and Department for Business, Energy & Industrial Strategy
Published
22 October 2019

Documents

Stakeholder perceptions of non-financial reporting

PDF, 604 KB, 48 pages

Details

Non-financial reporting may include:

  • a review of the company’s business and the principal risks and uncertainties it faces
  • the company’s corporate governance (for example diversity on boards)
  • their environmental behaviours
  • corporate social responsibility

This research, commissioned by BEIS and conducted by PwC, examines stakeholder perceptions of regulations comprising the non-financial reporting regime in the UK.

The report outlines the results of stakeholder interviews and a survey of companies to explore the impact of the regulations. It identifies:

  • costs and benefits of the current regime
  • potential avenues for its development
Published 22 October 2019