A FTSE SMALL CAP Group Counsel & Company Secretary writes...
The time is approaching (April 2018) by which all relevant companies must have published their Gender Pay Gap Reporting information.
Are companies proposing to include commentary on that reported information and/or any statements about what they are going to do (if anything) as a result of having published the information? If so, what form will that take?
Is there a view that any such commentary/statements only go with the reported information itself (and not elsewhere) or whether the company’s next published report and accounts will include the commentary/statements – in which case whereabouts in the Report & Accounts would you put this?
I’m particularly interested in what listed companies with a 31 March year end are doing, i.e. those having to publish the information by April 2018, but not publish y/e 31 March 2018 report and accounts until June 2018. Would one include in the latter any commentary/statements on the former?