Office leasing volume rose 27.6%, the strongest quarterly gain since the end of 2019, but remained below the quarterly average in the five years through 2019.
The Financial Reporting Councilโs thematic review looks at the annual reports of 20 companies to draw out the features of better reporting and disclosures, whilst also highlighting areas for improvement.
Finance teams can consider steps such as hedging, fixed-price contracts, and revising production schedules to counter energy price shocks and disruption.
A recent report by the Financial Reporting Council Lab found that digital reporting โremains below the level expected in a leading capital marketโ.
A UK group, The Taskforce on Disclosures About Expected Credit Losses, has published a report to help preparers to recognise high-quality ECL disclosures.
Enterprise risk management initiatives are being outpaced by the volume of risks, and organisations could face consequences as a result, according to a global survey.