The Financial Reporting Council’s (the “FRC”) Reporting Lab (the “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 summary of the report.