The FRC is no exception. It has woken from its summer slumber and issued no fewer than six publications this month: some s172 reporting tips; the Future of Corporate Reporting discussion paper; three Lab reports – one on the use of video in corporate reporting and two COVID-19 reporting follow ups and the Annual Review of Corporate Reporting from the monitoring team. All these publications are intended to drive better quality reporting this reporting season in light of the current economic uncertainty we find ourselves in. Elsewhere, the FCA are yet to announce if the implementation of ESEF will be delayed by a year but we are expecting them to make a policy announcement very soon! For this month’s best practice showcase, We take a look at Marks and Spencer’s annual report as an example of good coronavirus-related reporting.
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