Beyond Compliance: Evaluating Risk Reporting Trends in the FTSE100

Marsh is delighted to publish research on the risk trends and risk management information presented by FTSE100 companies during the reporting period July 2018 to July 2019. Our research whitepaper provides a summary of the 1200 combined risks extracted from annual reports, makes comparisons between industry sectors, and notes the degree to which these industries were starting to meet the Financial Reporting Council's (FRC) updated guidance ^{[ref 1]} on themes such as emerging risks. In light of Covid-19, a retrospective analysis was also included on the level of information provided on pandemic risks and associated controls.

The report presents rare analysis into overall reporting trends of large UK listed companies. Our research suggests potential risk blind spots as well as an opportunity to provide a greater level of information on the risk practices in place within companies listed on the London Stock Exchange (LSE) Main Market.

1. The FRC's revised Corporate Governance Code is applicable to accounting periods commencing 1 January 2019.