The withdrawal of the operation and financial review in the Companies Bill 2006: Progression or regression?

Arsalidou, Demetra ORCID: https://orcid.org/0000-0002-8057-624X 2007. The withdrawal of the operation and financial review in the Companies Bill 2006: Progression or regression? The Company Lawyer 28 (5) , pp. 131-134.

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Abstract

Compares proposals contained in the Companies Bill 2006 to require companies to provide an annual operation and financial review with the requirement which replaced it in the final version of the bill, enacted as the Companies Act 2006, for companies to produce an annual business review. Outlines the purpose behind the operation and financial review, emphasising its potential for improving corporate social and environmental responsibility. Notes reactions to the announcement that it was to be dropped from the Bill. Compares and criticises the requirements of the business review.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Law
Subjects:	K Law > K Law (General) K Law > KD England and Wales
Uncontrolled Keywords:	Corporate social responsibility; Directors' reports; Environmental reports; Financial reporting; Legislative proceedings
Publisher:	Sweet and Maxwell
ISSN:	0144-1027
Last Modified:	25 Oct 2022 08:42
URI:	https://orca.cardiff.ac.uk/id/eprint/54004

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