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What is the implication of calls for more disclosure in annual reporting?
With decreasing public confidence in business, the government and the regulator are turning up the heat on corporate governance. While the ‘comply or explain’ governance model places reporting at the heart of good governance, the pressure is on companies to produce more and more information in their annual reports. So how are companies responding to this pressure in what they write?
Our latest Corporate Governance Review examines how companies embrace the principles of governance and meet the requirements of the corporate governance code. By looking at the strategic report and the viability statement, we can see how companies are using these areas of the annual report to communicate their company’s strategic aims to shareholders and stakeholders.

More information
For further information on our corporate governance research, visit Governance Matters.
To learn more about our work contact Simon Lowe.