Frameworks for Standards for Non-Financial Reporting in the UK

The specific aim of the work will be to understand, inductively, key stakeholder preferences around potential frameworks for standards around non-financial reporting though in-depth qualitative work. It will then examine how preferences this inductive work identifies are viewed by three key groups: companies (who would need to comply with any set of standards), investors (who would potentially use the reporting to inform investment decisions), and employees or potential employees.