FRC Lab report: Disclosure of dividends – policy and practice

In November, the FRC's Financial Reporting Lab published a report: Disclosure of dividends – policy and practice, which explores how companies can make dividend disclosures more relevant for investors. The aim of the project was to share views from investors and analysts on what they view as good, proportionate disclosure. 19 companies and 31 investors/analysts participated in this project, and working with them, the Lab developed a range of ideas that companies can consider in their own context.
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