OFR guidance pulls its punches on environmental disclosure

A reporting standard and guidance on the content of statutory operating and financial reviews (OFRs) has been issued for consultation by the Accounting Standards Board.1 The document avoids detail as to the range of environmental information, if any, that might be disclosed, and signals that directors believing their companies do not have a "significant" environmental footprint need not disclose performance data. Meanwhile, the Department of Trade and Industry has announced that the regulations are to apply to financial years beginning on or after 1 April 2005.

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