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Stakeholder Reporting & Section 172

The short-term-focused crisis mode triggered by the COVID-19 pandemic is making extraordinary demands on business leaders. But add to this the recession predicted to follow, alongside the growing societal push for stricter requirements and legal accountability, and the board members of 2020 face the significant challenge of balancing immediate needs with long-term goals.

That very decision-making around stakeholders and balancing short and long term is precisely what Section 172 of the UK Companies Act covers. In this guide, you’ll find more on what Section 172 means for boards and individual directors, what both the regulator and the public expect, as well as the mindset and toolset needed to discharge your duties and evidence it.