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​The Business Review Report

​As societies’ expectations of the corporate sector increase, companies are mindful of the need to be more transparent and conscious of the necessity of corporate reporting that has now evolve beyond financial reporting.

Broadening of non-financial reporting has been introduced under the new Companies Act 2016 as the Business Review Report. Section 253(3) of the Companies Act 2016 stipulates that the business review report will form part of the directors’ report and that, its contents include matters as set out in Part II of 5th Schedule of the Act.

Under the law, submission of the Business Review Report to the Registrar is voluntary in nature. To encourage companies in complying with this new generation of corporate reporting, SSM has published the Best Business Practice Circular (BBPC) 6/2018 on Business Review Report: Guidance to Disclosure and Reporting.

The Business Review Report is in narrative form that allows companies to report essential information on the company’s direction plans and its performance. Compliance to this voluntary narrative reporting will allow management to report on the issues that impact the overall performance of the business, additional to the financial statements that will provide a detailed financial information of the company.

Please click here to download BBPC​ 6/2017 ​

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