Corporate Reporting and Company Law

by Villiers, Charlotte

• ISBN13: 9781107406537
• ISBN10: 1107406536
• Format: Paperback
• Copyright: 2012-08-16
• Publisher: Cambridge Univ Pr

Summary

The importance of disclosure as a regulatory device in company law is widely recognized. This 2006 book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.

Table of Contents

Introduction

General Issues

Disclosure theory and the limitations of corporate reports

The regulatory framework

Persons responsible for presenting corporate reports and information

Users of corporate reports

The Companies Register

Financial Reporting

Financial reporting

International aspects of financial reporting

Disclosure in securities markets regulation

Narrative Reporting

The Operating and Financial Review

Social and environmental reporting

Corporate reporting and employees

A Way Forward

Conclusions - rethinking the disclosure agenda

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