In December, the FRC announced its areas of focus for the 2022/23 season, including priority sectors – unsurprisingly, those sectors most impacted by the pandemic (ie travel, hospitality and leisure, and retail) and climate change (ie construction and utilities) – and six upcoming thematic reviews. The FRC has also published a report on the importance of creating a positive company culture, noting the significant impact that the pandemic and the increased focus on ESG and sustainability matters has had on the way businesses must operate and behave.
In other news, EY published its 2021 Corporate Reporting Survey, while CDP announced the top of the class in environmental disclosures with its 2021 ‘A List’.
For this month’s best practice showcase, We take a look at United Utilities 2021 annual report, included as a case study in the aforementioned FRC report on company culture.
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