After a successful legal challenge by an environmental campaign group, the OFR could yet be resurrected.
UK Chancellor Gordon Brown’s surprise decision to scrap the mandatory operating and financial review (OFR) last November might have pleased some businesses anxious to cut red tape. But it also stirred up an unlikely coalition of dissenting voices, from pension funds and asset managers to NGOs and environmental campaigners. These groups are angry that, after seven years of consultation, the UK government suddenly scrapped the requirement for listed companies to produce an OFR. Environmental
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