Synopses & Reviews
Explores the main disclosure requirements of companies in their reporting activities.
About the Author
Professor of Company Law, Law School, University of Bristol
Table of Contents
Introduction; Part I. General Issues: 1. Disclosure theory and the limitations of corporate reports; 2. The regulatory framework; 3. Persons responsible for presenting corporate reports and information; 4. Users of corporate reports; 5. The Companies Register; Part II. Financial Reporting: 6. Financial reporting; 7. International aspects of financial reporting; 8. Disclosure in securities markets regulation; Part III. Narrative Reporting: 9. The Operating and Financial Review; 10. Social and environmental reporting; 11. Corporate reporting and employees; Part IV. A Way Forward: 12. Conclusions - rethinking the disclosure agenda.