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In this corporate governance podcast, we discuss the FRC Financial Reporting Lab’s recent report on stakeholders, decisions and Section 172 statements with Phil Fitzgerald, Director of the Financial Reporting Lab, and Marie Claire Tabone, Project Manager of the Financial Reporting Lab. The report sets out investors’ expectations in relation to disclosures on stakeholders, the impact of decisions on them and section 172 statements and Phil and Marie Claire explain the key issues and guidance for companies coming out of this project. Further on the Financial Reporting Lab and its work can be found here: