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Updated FRC Guidance on the Strategic Report – a summary
Publication date: 18 Jul 2022
uk In brief 2022-39
Key points
In June 2022 the FRC updated its Guidance on the Strategic Report in response to the introduction of Streamlined Energy and Carbon Reporting (SECR) in 2019 and the extension of climate change reporting to a wider range of organisations for periods beginning on or after 6 April 2022.What has been updated?
Changes to the Guidance were necessary as a result of the introduction of SECR in 2019 and the extension of climate change reporting to a wider range of organisations for periods beginning on or after 6 April 2022, as part of the new non-financial and sustainability information statement.
These are now incorporated into the tables that form the appendices to the Guidance, and they set out the reporting requirements under the Companies Act for the strategic and directors’ reports of different types of company – from premium, standard listed and AIM through to large and small private companies.
Otherwise, the revised Guidance contains little additional information on these areas over and above the requirements themselves.
The Guidance also addresses the related changes for LLPs where applicable, and it includes an appendix table on the reporting requirements for them.
Where do I get more details?
The latest FRC Guidance on the Strategic Report can be found here.
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