Non-financial reporting review: simpler corporate reporting

This consultation marks the next phase of the government’s non-financial reporting review and concentrates on medium-sized companies. It seeks views on raising the employee threshold for medium-sized companies from not more than 250 employees to 500 employees and exempting eligible medium-sized companies from having to produce a Strategic Report.

This is part of the Smarter Regulation programme which aims to improve regulation, reduce burdens and drive economic growth now that the UK has left the European Union.