Value to investors of non-financial reporting: early market engagement

The Business Frameworks Directorate in the Department for Business, Energy and Industrial Strategy (BEIS) wishes to understand what value investors place on non-financial reporting requirements in the Companies Act 2006. There has been growing interest from lobbyists and stakeholders in requiring companies to provide information on how their activities impact on wider society; and how companies could be used to deliver societal change. This has led to companies being required, via the Companies Act, to provide non-...