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Non-financial reporting

Non-financial reporting and narrative reporting are terms often used to refer to the information included in the ‘front half’ of the annual report and accounts.

Keyboard

Key areas

Strategic reports
Strategic reports
  • Helpsheets and support
An overview of the content requirements and practical tips on how to prepare a strategic report including the s172 statement.
Microphone
Directors' reports
  • Helpsheets and support
An overview of the general requirements and recent developments including reporting on stakeholder engagement and carbon and energy use.
carbon energy
Carbon and energy reporting
  • Helpsheets and support
An overview of the reporting requirements on carbon and energy use.
Section 172 (1) statements
Section 172(1) statements
  • Helpsheets and support
  • 03 Mar 2022
An overview of the section 172(1) statement requirements including some top tips.
World plant
Reporting on climate
  • Helpsheets and support
Access resources that explain current reporting requirements in relation to climate change.
TCFD disclosures
TCFD disclosures
  • Helpsheets and support
An overview of the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and related resources.
Standard setting
International sustainability reporting standards
  • Helpsheets and support
Answers to some common sustainability reporting questions and an introduction to IFRS Sustainability Disclosure Standards.
assurance of non financial
Assurance on non-financial reporting
  • Helpsheets and support
Guidance explaining the concept of assurance and offering hints and tips for those buying assurance services.

Further resources

Skyscrapers in Shanghai's financial district

COVID-19: global recovery

Recovery from the worldwide economic crisis brought about by COVID-19 is being informed by initiatives from around the world.
An illustration of a lighthouse with its light on

Financial reporting

A range of practical resources on UK GAAP, IFRS and UK regulation of financial reporting.
The UN's global goals displayed in a circle

Global Goals

A worldwide call-to-action to end poverty, protect the planet and ensure that all people enjoy peace and prosperity.
A butterfly with the pattern on its wings resembling the world.

Climate

Climate change is an issue that is defining our time. The time for business to act is now.