Director's report

A directors' report is a document produced by the board of directors, which details the state of the company and its compliance with a set of financial, accounting and corporate social responsibility standards. It is usually produced annually and must be disclosed to the public. They are required by law or regulation in a number of countries, this includes the United Kingdom, the European Union, Australia and New Zealand. They have become more important since the start of the environmental, social, and governance (ESG) movement in investing. In the United Kingdom, the production of the directors report is a requirement of UK company law.