What do investors want to understand about risks, uncertainties, opportunities and scenarios?

September 2, 2021

Published: FRC

The Financial Reporting Lab has published its latest project report on reporting on risks, uncertainties, opportunities and scenarios. It outlines what investors want to understand from corporate reporting on risks, uncertainties, opportunities and the use of scenarios

It provides several practical examples of corporate reporting that better meet investors’ needs and includes high-level insight into how investors would like reporting on resilience to develop.

Alongside the report, the Lab has released a one-page summary of the report and a podcast where the Lab’s Project Manager, Andrew Hyland, speaks to Ben Peters, Fund Manager and Director at Evenlode Investment Management Ltd, and Thomas Toomse-Smith, Head of Innovation and Digital at the FRC. They discuss potential areas for improvement in the disclosures of risks, how an understanding of risks and related topics assists investors in making assessments about a company’s longer-term prospects, how climate risk may reshape risk reporting and the value of business resilience reporting.
 
Following the publication on the report, the Lab is inviting companies, investors and interested parties to participate in a new project that seeks to understand the specific process and disclosure areas emerging around Cyber, Digital & Data risk. This project will consider how company processes are changing and how that is, or might, translate into useful external disclosures. 

https://www.frc.org.uk/news/september-2021/what-do-investors-want-to-understand-about-risks,

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