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1
2 Global Reporting Initiative GRI 2013 International Integrated Reporting Council: IIRC IIRC 2013 European Union: EU European Parliament and the Council of the European Union 2014 Public Interest EntitiesPIE PIE PIE European Parliament and the
3 The Companies Act 2006 Strategic Report and Directors Report Regulations 2013 IIRC EU Companies Act 2006 Council of the European Union 2013, Article 2 1
4 annual accounts and reports public companies quoted company limited by shares limited by guarantee share capital
5 Financial Services and Markets Act Financial Conduct Authority: FCA FCA Listing Rule Disclosure Rules and Transparency Rules listed company DTR LR DTR DTR DTR management report issuer director s report responsibility statements annual report DTR
6 business review
7 key performance indicators: KPI KPI Climate Change Act 2008 narrative reporting The Companies Act 2006 Strategic Report and Directors Report Regulations 2013 Financial Reporting Council FRC 2014
8 C.1.2 DTR 4. 1 SI 2008 / 410 DTR 4. 1 DTR 7. 2 LR DTR 7. 1 DTR 7. 2 SI 2008/410 SI 2008 / 410 SI 2008 / 410: Statutory Instruments 2008 No.410, The Large and Medium-sized Companies and Groups Accounts and Reports Regulations 2008, February FRC 2013, Illustration 1 FRC 2014, Table 1
9 KPI FRC (2014, p.20) FRC 2014, pp. 2324
10 para para para para para FRC 2014, Appendix 1
11 Main Market United Kingdom
12 Principal Risks and Uncertainties
13 Our Principal Risks and Uncertainties Risks and Uncertainties Our Principal Risks Our Risks Business Risks, Company Risk Factors, Key Risks and mitigations, Risk review Risk Management Risk Management and Principal Risks Risk Management and Internal Controls Risks and Risk Management Managing our Risks How we manage Risk, How we operate: managing Risk, Our Risk Management approach, Risk Management framework
14 ROA ROE ROE ROA ROE ROA
15 ROA ROE
16 European Parliament and the Council of the European Union 2003, DIRECTIVE 2003 / 6 / EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 28 January 2003 on insider dealing and market manipulation market abuse, Official Journal of the European Union, L 96 / 16 25, , DIRECTIVE 2004 / 109 / EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001 / 34 / EC, Official Journal of the European Union, L 390 / 3857, , DIRECTIVE 2013 / 34 / EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006 / 43 / EC of the European Parliament and of the Council and repealing Council Directives 78 / 660 / EEC and 83 / 349 / EEC, Official Journal of the European Union, L 182 / 1976, , DIRECTIVE 2014 / 95 / EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013 / 34 / EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, Official Journal of the European Union, L 330 / 19,
17 Financial Reporting Council FRC 2013, Exposure Draft: Guidance on the Strategic Report, FRC. 2014, Guidance on the Strategic Report, FRC. Global Reporting Initiative GRI 2013, G4 Sustainability Reporting Guidelines, GRI. International Integrated Reporting Council IIRC 2013, International Integrated Reporting Framework., IIRC.
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73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include
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