Show Summary Details
Page of

(p. 463) 18. Informed shareholders and stakeholders—disclosure and the limited company 

(p. 463) 18. Informed shareholders and stakeholders—disclosure and the limited company
Chapter:
(p. 463) 18. Informed shareholders and stakeholders—disclosure and the limited company
Author(s):

Brenda Hannigan

DOI:
10.1093/he/9780198787709.003.0018
Page of

PRINTED FROM OXFORD LAW TROVE (www.oxfordlawtrove.com). © Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a title in Oxford Law Trove for personal use (for details see Privacy Policy and Legal Notice).

date: 11 December 2019

The purposes of disclosure include to assist creditors in risk assessment, to assist shareholders and others make appropriate resource allocations and hold management to account, and to facilitate the operation of capital markets. Most disclosure comes in the form of accounts and reports focusing on the financial position and the activities of the company, but mandated disclosure can extend in all directions to include health and safety issues, political donations, environmental concerns, and general corporate social responsibility. The chapter discusses: the statutory provisions governing company accounts; accounting requirements by class of entity; narrative reporting requirements; the regulatory framework for audit; the auditors' report; and auditors' liability and limitation of liability.

Access to the complete content on Law Trove requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.

Please subscribe or login to access full text content.

If you have purchased a print title that contains an access code, please see the information provided with the code or instructions printed within the title for information about how to register your code.

For questions on access or troubleshooting, please check our FAQs, and if you can't find the answer there, please contact us.