Research and analysis: Non-financial reporting regime: stakeholder perceptions

Non-financial reporting may include:

  • a review of the company’s business and the principal risks and uncertainties it faces
  • the company’s corporate governance (for example diversity on boards)
  • their environmental behaviours
  • corporate social responsibility

This research, commissioned by BEIS and conducted by PwC, examines stakeholder perceptions of regulations comprising the non-financial reporting regime in the UK.

The report outlines the results of stakeholder interviews and a survey of companies to explore the impact of the regulations. It identifies:

  • costs and benefits of the current regime
  • potential avenues for its development