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Assessing your Strategic Report

Assessing your Strategic Report

Guidance on assessing your strategic report.

Matt Chapman

Senior Manager, Better Business Reporting

KPMG in the UK


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The FRC’s Strategic Report Guidance provides considerable freedom for companies to develop their strategic report in a way that is most appropriate for their business. This guide provides a summary of key features of the Guidance, focusing on areas that most commonly represent opportunities for improvement. In the spirit of the Guidance, it is not intended to be prescriptive, nor does it attempt to provide a complete list of disclosures to suit every company.

More than any other aspect of reporting, the strategic report places the onus for good disclosure on the preparer’s assessment of the matters most relevant to an understanding of underlying business value, and their identification of the most relevant information to support shareholder’s decision making. Guidance grids have been provided for key content elements to prompt consideration of whether there are material matters to disclose. Reports shouldn’t aim to address every item on the grids.

© 2020 KPMG LLP, a UK limited liability partnership, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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