Directors of large companies must explain in their Strategic Report and on their website; how the board of directors of have fulfilled their CA2006 S172 duties to promote the success of the company for the benefit of the members as a whole, taking into account the interests of all the other stakeholders and the long term consequences of their decisions.

Directors must also explain in their directors report; how they have fostered relations with their suppliers, customers and others, as well the effects of that regard for those stakeholders on their decisions.