What does Coronavirus mean for corporate reporting?

Posted in Reporting and News on 15th February 2021 By Claire Fraser, Head of Corporate Reporting

A hub of useful links for communications guidance and advice for companies relating to COVID-19.

Latest FCA guidance: Latest COVID-19 news for firms and consumers from the Financial Conduct Authority (FCA).

Latest FRC guidance: For all updates issued by the Financial Reporting Council (FRC) regarding the COVID-19 response.

Guidance from Companies House: COVID-19 guidance for Companies House customers.

ESMA guidance: The European Securities and Markets Authority (ESMA) sets out the priorities that EEA corporate reporting enforcers will consider when examining listed companies’ 2020 annual financial reports to enhance transparency on COVID-19 impact.

Gender pay gap reporting requirements: Guidance for employers on gender pay gap reporting requirements.

Implications for AGMs

Disruption caused by the COVID-19 pandemic has forced UK companies to radically change their approach to holding physical AGMs and embrace hybrid and virtual AGMs. However, it is paramount any longer lasting changes uphold the rights of shareholders according to a review by the FRC.

Additional resources for companies

PwC resource hubPwC have a COVID-19 hub with a number of downloads and podcasts on business impacts, business continuity and scenario planning.

ICAEW resource hubICAEW has a useful hub that contains a range of guidance for preparers of financial statements, including information on audit and business interruption.

ICAS resource hubUseful information for preparers of financial statements. 


The situation with Coronavirus remains fluid and continues to change. At Emperor, we are continually monitoring the latest guidance and best practice and will update our website with information that we feel will be helpful to our clients and partners around reporting and wider corporate communications, as and when it arises. If we can support you in any way during this difficult period, please get in touch at [email protected].

This article was updated on 15th February 2021 to reflect changing best practice advice.


Reporting, Sustainability

The key to communications for AIM companies in 2021

As opportunities on the AIM market continue to grow, ensuring you have the right processes in place and communicating your corporate narrative with clarity, cohesion and consistency is more important than ever


How business became our most trusted institution

The latest Edelman Trust Barometer, surveyed against the backdrop of the pandemic, evidences an important shift in the role of business in society