The purpose of the strategic report
In short, the strategic report is from the directors to the shareholders and should provide them with information that allows them to assess how the directors have performed under their section 172 duties.
However, it should include information that may be relevant to other stakeholders if it is also material to the shareholders, i.e. it would have a significant impact on a company’s business model and strategy.
This White paper covers the purpose of the strategic report, the legal requirements, the building blocks of content, communication principles, and regulatory monitoring and assurance over the strategic report.