100 Group Committees

The 100 Group is organised through a structure of committees. Each committee meets once a quarter to debate emerging topics on the agenda of Finance Directors.

The main committee determines the overall strategic direction of The 100 Group, and delegates responsibility for action to the sub-committees. Each sub-committee is chaired by a member of the main committee.

Committee meetings are held in private, and guests are invited by the committee chairman.

By engaging on domestic and international finance and regulatory matters we work to promote the UK as a competitive choice for investment and support long term economic growth.

The main committee is responsible for setting the strategic direction of The 100 Group.  We meet regularly with representatives from the UK Government, the Institute of Chartered Accountants of England and Wales, the Financial Reporting Council, The UK Endorsement Board, investor groups and similar bodies across Europe, as well as with peer Networks such as the GC100 and A4S.

We communicate with the membership through networking events, emails and through our online presence.  The committee’s day-to-day activities are supported by KPMG.

Our aim is to promote relevant, concise and understandable communication with investors and other stakeholders, to support them in making rational economic decisions.

Corporate reporting is management’s opportunity to communicate business performance and position to investors and other stakeholders alike.  It is our position that only clear and meaningful reporting can effectively communicate to the ever widening group of users.

We engage to ensure that stakeholder needs are met in a well regulated, competitive environment that allows UK businesses to grow and compete internationally.  As ESG continues to dominate the stakeholder agenda and an increasing number of regulators seek to make demands in the space, a focus on concise reporting is paramount.

We engage regularly with the IFRS Foundation’s International Accounting Standards Board and the newer International Sustainability Standards Board, as well as with The Department for Business and Trade, the UK Endorsement Board, and other relevant regulatory bodies.

We also maintain and develop relationships with other stakeholder bodies in the UK and internationally in order to best co-ordinate and focus efforts on areas of common interest.

Stakeholder Communications and Reporting Committee members are principally CFOs of FTSE100 companies, representing a broad spectrum of industry groups.

Our quarterly meeting cycle is supported by specialist members of their teams through the Environmental Social and Governance (ESG) Reporting and Traditional Financial Reporting (TFR) subgroups, both of which are chaired by Stephen Daintith, Chief Financial Officer and an executive director of Ocado Group plc and Kingfisher plc.

Contact the Stakeholder Communications and Reporting Committee via the Group Secretariat at: secretariat@the100group.co.uk

Our aim is to promote fair, transparent and appropriate pensions regulation for employers and employees, which encourages long term investment in UK Plc.

We actively engage with the Government, the Pensions Regulator, and the Pension Protection Fund (PPF) to enhance pension regulation in the UK, as well as with European Insurance and Occupational Pensions Authority (EIOPA) and the European Commission to ensure appropriate regulation on a European level.

We comment formally on significant relevant pension consultations and regularly advise relevant regulatory bodies on the future of pension provision.

Pensions Committee members are drawn from Finance Directors, Group Treasurers and Pension Managers of member companies with an interest in the pension’s agenda.

Our pensions meetings are supported by Sankar Mahalingham of LawDebenture.

Contact the Pensions Committee at: pensions@the100group.co.uk

Our aim is to promote a stable and competitive fiscal regime for employers and their employees, enhancing the competitiveness of the UK and delivering consistent revenue to the UK government.

Our role is to engage with external stakeholders to promote a stable and competitive tax regime for employers and their employees, enhancing the competitiveness of the UK and delivering consistent revenue to the UK government.

Principles of good tax policy making

To encourage investment and growth, the 100 Group believes that all tax policy making should be grounded in the following principles. These guide all of the Tax Committee’s external engagement on tax policy:

International competitiveness

The UK tax system should be internationally competitive and support the UK as an attractive location for long-term business investment in all its forms: human, intellectual and physical capital.

Certainty

There should be up-front certainty such that tax reliefs can be reliably factored into investment business cases. The tax regime should be stable over the long term, with no major changes to the profile of an investment over its lifetime.

Simplicity and predictability

Tax rules should be clear and easily understandable. The compliance burden on businesses should be proportionate. The tax authority should take a timely, pragmatic and consistent approach to resolving issues with taxpayers, endeavouring to resolve matters on a real-time basis where possible. There should be a holistic, joined up approach between all government departments.

Taxpayer engagement

To ensure policies are well-designed and function as intended, government should maintain real time, constructive dialogue with businesses when developing, implementing and reviewing tax policy.

Total Tax Contribution

The Tax Committee continue to promote the contribution of The 100 Group members to the UK Exchequer and the wider economy through the Total Tax Contribution Survey (see the latest results here)

The Tax Committee is comprised principally of Heads of Tax at FTSE 100 companies, representing a broad range of sectors and industries.

The Tax Committee is currently co-chaired by David Gordon and Dominic Mathon.

The Tax Committee’s views on key tax policy issues are set out in the following articles:

October 2025: Budget 2025: the view from the 100 Group Tax Committee

May 2025: Beyond the billions: how the 100 Group’s tax contribution reflects a broader corporate responsibility

January 2025: Enhancing UK tax policy: how to stimulate business investment and economic growth

January 2024: Pillar Two compliance: the view from the 100 Group Tax Committee

Contact the Tax Committee via the Group Secretariat at: secretariat@the100group.co.uk