This document monitors the progress of key developments in financial and narrative reporting at UK, European and international level that impact on UK companies. It contains links to key primary source material and related Practical Law legal updates relating to these developments.

This document is not intended to be an exhaustive list of all material relevant to financial and narrative reporting and it does not include details of material specific to reporting on climate-related and environmental matters or for reporting for financial services sector companies.

For developments on the reporting of climate-related and environmental matters, see the separate tracker, Climate-related and environmental disclosures in company annual reports: key developments tracker.