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<p>I consulted extensively on changes to the reporting framework in 2013 and impact
assessments, showing the costs and benefits, were published.</p><p> </p><p>Initial
indications are that the Companies Act 2006 (Strategic Report and Directors’ Report)
Regulations 2013 regulations, which are one form of integrated reporting, have made
a positive impact and will help shareholders in their role as stewards of the companies
they own.</p><p> </p><p> </p><p> </p><p>Ultimately, good reporting should prevail
regardless of the approach but there is nothing in regulation that prevents a company
taking a different integrated approach to its reporting should it choose to.</p><p>
</p>
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