翻訳と辞書
Words near each other
・ Director Secondary Education, Haryana
・ Director Special Forces
・ Director string
・ Director telephone system
・ Director X
・ Director's chair
・ Director's Company
・ Director's cut
・ Director's cut (disambiguation)
・ Director's Cut (film)
・ Director's Cut (Helldorado album)
・ Director's Cut (Kate Bush album)
・ Director's Cut Awards
・ Director's Kut Productions
・ Director's law
Director's Report
・ Director's Special
・ Director's Special (film)
・ Director's Special (whisky)
・ Director's viewfinder
・ Director, Operational Test and Evaluation
・ Director, Public Transport Safety
・ Director, Transport Safety
・ Director-general
・ Director-General of Justice and Home Affairs
・ Director-General of New South Wales Health
・ Director-General of RTÉ
・ Director-General of Security
・ Director-General of the Australian Secret Intelligence Service
・ Director-General of the BBC


Dictionary Lists
翻訳と辞書 辞書検索 [ 開発暫定版 ]
スポンサード リンク

Director's Report : ウィキペディア英語版
Director's Report

The Directors' Report is a document produced by the board of directors under the requirements of UK company law, which details the state of the company and its compliance with a set of financial, accounting and corporate social responsibility standards.
==Purpose==
The Directors' Report arose out of a general move for greater transparency in corporate governance. It is useful for shareholders to find out issues such as whether the company has good finances, whether the market has potential, and whether the business has the structural capacity to expand into new opportunities. In order for shareholders to make informed decisions when casting their votes at annual or other meetings, the Directors' Report provides part of that essential minimum standard of information. It is complemented by the Director's Remuneration Report and the Company Accounts. Much of the Directors' Report requirements are basic harmonised standards in all European companies, through the Accounts Modernisation Directive, but the UK chose to go further in the interests of greater transparency and accountability.
The Directors' Report must be disclosed to the public, and so also serves as an important source of public information, as a form of social accounting. Following its introduction, the Reports (under various names) had a bumpy history. As previously named, the Operating and Financial Review was said by Gordon Brown to be unnecessary ‘goldplating’ of EU regulations. Brown initially proposed scrapping it, stating it was important to place ‘trust in the responsible company’. He was widely criticised by charities, social foundations and environmental groups, leading the Government to backtrack on its plan for scrappage. The present requirements are found in the Companies Act 2006. As well as social accounting these reports are used for credit-checking uses, to assess investor-worthiness and to gain background information on an individual.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Director's Report」の詳細全文を読む



スポンサード リンク
翻訳と辞書 : 翻訳のためのインターネットリソース

Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.