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Governance in brief

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Governance in brief is a summary of the latest corporate governance developments, incorporating details of the source, relevant dates and links to further information

November 2021

FRC issues advice on annual reports for 2021/22 reporting season

The FRC has issued a bulletin for CEOs, CFOs and audit committee chairs covering its perspectives on key developments and areas of focus for upcoming annual reports.

The bulletin provides a useful and timely reminder for audit committee agendas: It is detailed, reinforcing messages on reporting issued during this year, and highlights hot topics, drawing on the CRR’s Annual Review of Corporate Reporting. This content indicates just how much there is to bear in mind when preparing this year’s report, including the new challenge of reporting on climate change and the continuing challenge of judgements and estimates in the light of the COVID-19 pandemic, the stresses from the rapid opening of the economy and the transformation of business models. Our Governance in brief also covers the recently published FRC Lab report on TCFD disclosures.

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Governance in focus

Our Governance in focus series provides a deeper dive, guidance and views on key aspects of the latest developments in governance.

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