Last week, the UK government published its long-awaited proposal for a mandatory “Operating and Financial Review,” which would require approximately 1,290 companies to disclose—among other things—information about environmental, social and community issues that could be important for investors when assessing the company.
Company directors will need to decide what information should be included in the OFR, and the UK government had an independent working group publish related guidance to help directors make those judgments.
