It can be a challenge for business to keep abreast of developments in financial and non-financial reporting. Board radar is our quarterly update highlighting what's on the minds of regulators, standard setters, government and others. It can help management and the board think about how to engage in these debates and the action they should take to keep their business on track.

Priority issue

You say to-may-to and I say to-mah-toe

  • Different styles of investor activism are more stereotypically associated with American or British activist investors.

Current issues

Alternative performance measures: clarity and transparency are key

  • ESMA has released its final guidelines for the disclosure of alternative performance measures.

What does the future hold for interim management statements?

  • Companies must decide whether to produce an interim management statement on a voluntary basis.

See previous 'Reporting' articles