Pension risk disclosures by FTSE 100 companies

There is an increasing recognition that annual reports need to better disclose the risks facing a company. Provision of a defined benefit scheme poses one of these risks as companies take on uncertain long
term obligations to make future pension payments. This report addresses the issue of how companies should report this risk so that stakeholders can understand a company's exposure to pension risk.

Published:
1 January 2010
Researchers:
Christopher O'Brien
Margaret Woods
Mark Billings
ISBN:
978-1-904574-70-5

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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