Comment

Two steps forward, one back on corporate reporting

Time will tell how much environmental content will find its way into the statutory operating and financial reviews (OFRs) that all quoted companies will soon be required to prepare (see pp 23-25 ). If accountancy bodies' worst fears come true, and the regime leaves directors with "ample opportunity" to decide not to report comprehensively, the whole process might end up creating just the kind of bureaucratic tick-box procedures that Ministers have been so keen to avoid.

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