Large companies need to do it too, including all LSE listed. Here is a summary by the regulator https://www.frc.org.uk/library/digital-reporting/structured-digi

Large companies need to do it too, including all LSE listed. Here is a summary by the regulator https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/ https://www.frc.org.uk/library/digital-reporting/structured-... But of course a LLM could theoretically automate much of the analysis stage.