The ISB gives you the opportunity to set out the impact that a crime has had on the business such as direct financial loss, and wider impacts, e.g. operational disruption or reputational damage.
The court will take the statement into account when determining sentence.
All businesses and enterprises (including charities and public sector bodies), of any size may make an ISB through a nominated representative.
You should be informed about the opportunity to make an ISB by the police at the same time as they take statements about the alleged offence. You can make an ISB to the police at that time or see the links below for a template form which you can complete and email or post to your police contact.
Guidance on completing an ISB (and template)