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A Practical Guide to Viability Reporting

A Practical Guide to Viability Reporting

Changes to the Governance Code have introduced a directors’ longer-term viability statement into annual reports.



Matt Chapman

Senior Manager, Better Business Reporting

KPMG in the UK


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In a practical guide to viability reporting we explain how to approach the statement and how it should connect with companies’ existing reporting. 

The requirements mark a shift towards longer term thinking for business viability and risk management.

Companies must also explain the basis for this conclusion. While it’s natural to focus on the directors’ confirmation, getting the description of the assessment right is key.

Our report covers:

  • Focusing on the right risks
  • Selecting an appropriate timeframe
  • Making the assessment
  • Explaining the assessment

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