Meeting disclosures demands with s172 statements
Chris Skinner explores the shift in expectations around disclosure of capital allocation and dividend policy.
Many investors are calling for companies to be more transparent in disclosing their capital allocation and dividend policies and practice. They see decisions around these matters as vital to the long-term success of the companies in which they invest and are seeking improved disclosure.
Some investors are additionally demanding that companies disclose an audited figure for their level of distributable reserves. Most recently, the Investment Association has called on all listed companies to disclose their distribution policies.
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