The Company Act 2006 introduces the business review requirement for listed companies to report on environmental and social issues when they are relevant to stakeholders' understanding of activities.

This report was prepared in 2010 by Professor Adrian Henriques (Middlesex University) for the CORE Coalition. Its objective is to analyse companies' Annual Reports following the introduction of the Companies Act (2006) to establish the actual level of non-financial reporting by companies, to understand the variation in the reporting of non-financial information between companies, to identify which issues are actually being reported by companies and assess whether the current law is sufficient to meet the underlying purpose of the Act. The selection of companies was based on the FTSE100 index.

In 2001, British government drew up a set of guidelines for environmental reports available, together with key performance indicators called Integrated Pollution Control (IPC) to help companies grasp the environmental risks and consequences of their activities.
The authors intended for companies to establish environmental reports using information the companies already possess. The guidelines provide advice on how to draw up such documents and on how to measure the different indicators. They are sent to FTSE companies and members of the Confederation of British Industry.

The Combined Code on Corporate Governance published by the Financial Reporting Council is intended for listed companies who are required to describe in their annual report how they applied the Code in their communication and in their accounts, and explain why if they did not do so. Shareholders can thus better evaluate the management systems of targeted companies.