Engaging stakeholders in corporate decision-making through strategic reporting: an empirical study of FTSE 100 companies (Part 2)

Esser, I.-M. , MacNeil, I. and Chalaczkiewicz-Ladna, K. (2020) Engaging stakeholders in corporate decision-making through strategic reporting: an empirical study of FTSE 100 companies (Part 2). European Business Law Review, 31(2), pp. 209-242.

Abstract

Non-financial reporting has risen in significance in recent years as the role of stakeholders who are not shareholders has been recognised in corporate governance frameworks. In the UK the ‘strategic reporting’ provisions of the Companies Act 2006 give effect to this policy. In Part 1 we examined the strategic reports of the FTSE 100 companies from 2015 and 2016 and focused on compliance by companies with nonfinancial reporting requirements. We found that compliance with those requirements was very high, amounting even to super or over-compliance. This article (Part 2 of the project) assesses the quality of non-financial reporting through a series of interviews. It evaluates whether the current regulatory framework on non-financial reporting in the UK informs stakeholders adequately so as to facilitate effective engagement in corporate decision-making.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Chalaczkiewicz-Ladna, Dr Katarzyna and Esser, Professor Irene-Marie and MacNeil, Professor Iain
• Authors: Esser, I.-M., MacNeil, I., and Chalaczkiewicz-Ladna, K.
• College/School: College of Social Sciences > School of Law
• Journal Name: European Business Law Review
• Publisher: Kluwer Law International
• ISSN: 0959-6941
• ISSN (Online): 0959-6941
• Published Online: 16 March 2020
• Copyright Holders: Copyright © 2020 Kluwer Law International BV, The Netherlands
• First Published: First published in European Business Law Review 31(2):209-242
• Publisher Policy: Reproduced in accordance with the copyright policy of the publisher