On 21 March 2016 the Private Equity Reporting Group (formerly the Walker Guidelines Monitoring Group) published an updated version of its guidance on good practice reporting by private equity portfolio companies under the Walker Guidelines.
The substantive content of the guidance remains largely unchanged from the version published in July 2014 but the examples have been updated and the specific examples of greenhouse gas emissions disclosures have been removed.
Areas highlighted for particular focus and attention are
- gender diversity,
- the business model and
- commenting on human rights as part of the social and community discussions, reflecting the trends identified from the most recent review
For information on the Walker Guidelines, see