Section 172 and successful reporting

Posted in White Papers and Reporting on 02 September 2020 By Leon Milligan, Senior Consultant

We take an in-depth look at section 172 reporting and how the focus on stakeholders is driving long-term success.

The new requirement for a section 172 (s172) statement, alongside the focus on stakeholder reporting, is the latest in a long line of progressive corporate governance reforms and has arguably instigated a step change in the way companies think, act and report.

We believe s172 reporting will have a positive impact on corporate behaviour and take stakeholder reporting to new levels, which is fantastic news for society. In terms of our own work helping companies to build trust through transparent reporting, we also think it is a great mechanism to create a cohesive corporate narrative that integrates strategy, sustainability and governance.

Our latest research set out to identify the best of the many approaches taken to s172 reporting. During May and June 2020 we reviewed the approaches taken by 172 companies across all sectors. We saw a wide variety of s172 statements and many different routes to high-quality reporting.

From this, we have set out the three most common approaches taken to s172 reporting: 

1. Stakeholder-led 
2. A-to-F based 
3. Decision-focused statements. 

We have identified the strongest examples and explored the contrasting strengths and weaknesses to give you food for thought. 

Download the full report, ‘Successful Reporting’, to find out more.

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