The Future of Narrative Reporting

01 October 2010

The BIS consultation is part of the commitment made in the Coalition Agreement to "reinstate an Operating and Financial Review to ensure that directors' social and environmental duties have to be covered in company reporting and investigate further ways of improving corporate accountability and transparency".

CMI’s response does not argue in favour of a prescriptive approach to human capital management reporting, but suggests that in developing future implementation guidance, there will be an opportunity to include forward-looking workforce indicators that offer strategic value to business planning.  It also highlights CMI’s current work with Business in the Community to develop a framework for human capital management reporting. 

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