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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. This page includes a range of resources on non-financial reporting requirements for UK companies, including in relation to the strategic report, s172 statements, carbon and energy reporting, and reporting on climate change.

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Key areas

Insights article series

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People and Planet in the Accounts

  • Listing
  • 11 Nov 2020

Convergence of non-financial frameworks and standards is gaining momentum and we are beginning to see how nature and society might be included in the financial statements. But can these frameworks tolerate such change? In these articles we explore this from the perspectives of different actors in the debate.

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Further resources