Risk reporting - clarity, relevance and location

This study explores the views of users and preparers of risk information. The interviews cover three broad themes: the sources of risk information; the impact of regulatory initiatives on risk disclosure; and the types of risk information disclosed and the constraints on disclosure. An analysis of risk disclosure in the annual reports of companies in the food and beverage sector of the FTSE is also undertaken.

Published:
1 January 2012
Researchers:
Santhosh Abraham
Claire Marston
Phil Darby
ISBN:
978-1-904574-87-3
EAN:
9781904574873

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Topics

  • Research
  • Corporate Communications

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