London law firm Client Earth has recently published a critique of Rio Tinto’s corporate reporting in the light of the Companies Act 2006 requirements, comparing Rio Tinto’s record with its reporting, and referring the company to the Financial Reporting Review Panel, which is responsible for ensuring full and honest reporting by UK listed companies.
See http://www.clientearth.org/reports/clientearth-submission-to-frrp-re-rio-tinto-annual-report-2008.pdf.