Lib Dem manifesto resurrects Operating and Financial Review of reporting company directors' social and environmental duties, which was scrapped by Labour
Tucked away on page 26 of the Liberal Democrats’ manifesto was a relatively minor campaign pledge that has raised eyebrows in the offices of London’s audit firms.
“We will reintroduce the Operating and Financial Review (OFR), dropped in November 2005, to ensure that directors’ social and environmental duties will have to be covered in company reporting.”
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