Last week, the UK Department for Business and Trade, with support from the Financial Reporting Council (FRC), launched a call for evidence on non-financial reporting requirements, seeking insight into the costs and benefits of producing non-financial information that may be of relevance to investors.
"Over the years the demand for the provision of non-financial information has grown, as investors and other stakeholders seek information to support more sophisticated decision making that is not just narrowly focused on financial return," the consultation document reads.
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