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• Narrative reporting update - recording*

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Broadcast 06 October 2022

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• Pages 1-15
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• Pages 26-32
• Pages 33-46

Accompanying resources

ICAEW insights and guidance

• Non-financial reporting (hub)
• UK regulation (hub)
• Strategic Report and Directors' Report (factsheet)
• UK Regulation for Company Accounts (factsheet)
• Introducing the Climate-related Financial Disclosure Regulations (webinar)
• Getting to grips with cyber risks (By All Accounts article) 
• A greener future? (By All Accounts article)

Other sources

• PwC survey: PwC’s annual review of corporate reporting in the FTSE 350 in 2021/22 - PwC UK
• Deloitte survey (coming soon): www.deloitte.co.uk/corporatereportinginsights
• Financial Reporting Lab Publications on Improving ESG data production, Stakeholders, Decisions and Section172, Digital Security Risk Disclosure and Structured digital reporting
• Corporate Reporting Thematic Reviews of TCFD disclosures and climate in the financial statements, and of APMs
• FCA's Review of TCFD-aligned disclosures by premium listed commercial companies
• FCA Policy Statement: PS22/3: Diversity and inclusion on company boards and executive management
• FRC Guidance on the strategic report: Strategic Report Guidance_2022
• BEIS White Paper: Restoring trust in audit and corporate governance: government response to consultation on strengthening the UK’s audit, corporate reporting and corporate governance systems