UK corporate governance

PEG: Annual Monitoring Report 2022 – 2023 (March 2024)

PLSA Stewardship & Voting Guidelines 2023 (March 2024)

FCA: Consultation Paper: CP24/2: Our Enforcement Guide and publicising enforcement investigations: a new approach (27 February 2024)

FRC: Statement: FRC policy update - launch of the UK Stewardship Code 2020 review (27 February 2024)

FTSE Women Leaders: Report: FTSE Women Leaders Review: Achieving Gender Balance (27 February 2024)

IA: Letter to Remuneration Committee Chairs: Investment Association Principles of Remuneration (23 February 2024)

FRC: UK Corporate Governance Code 2024 (January 2024)

A&O: UK Corporate Governance Code Guidance – smarter regulation (30 January 2024)

FRC: FRC publishes guidance supporting the UK Corporate Governance Code 2024 (29 January 2024)

FRC: Press release: The FRC Revises UK Corporate Governance Code (22 January 2024)

FRC: Key Changes to the UK Corporate Governance Code 2024 (22 January 2024)

FRC: Feedback statement of UK Corporate Governance Code (22 January 2024) 

A&O: New UK Corporate Governance Code: carefully choreographed (22 January 2024)

The Reporting on Payment Practices and Performance (Amendment) Regulations 2024 (10 January 2024)

ISS: 2024 UK and Ireland Proxy Voting Guidelines (19 December 2023)

A&O: Governance and D&I: what the UK regulators expect from financial services firms (18 December 2023)

A&O: D&I in FS: senior management responsibilities and oversight (14 December 2023)

A&O: D&I in FS: new rules and guidance on non-financial misconduct (13 December 2023)

A&O: D&I in FS: practical considerations for designing and implementing an inclusive culture (29 November 2023)

A&O: D&I in FS: Data protection and D&I reporting (23 November 2023)

A&O: D&I disclosures: what D&I information will the UK regulators expect financial services firms to disclose? (22 November 2023)

FRC: Annual Review: Review of Corporate Governance Reporting (16 November 2023)

Glass Lewis: 2024 Benchmark Policy Guidelines (16 November 2023)

A&O: Setting D&I targets: what the UK regulators expect from financial services firms (16 November 2023)

A&O: What the UK regulators’ proposals mean for D&I strategies in financial services firms (14 November 2023)

QCA Corporate Governance Code (13 November 2023)

A&O: FCA and PRA consultation on D&I in financial services: which firms are captured and how (08 November 2023)

FRC Statement: FRC policy update (7 November 2023)

A&O: A new regulatory framework for D&I in financial services: overarching themes and trends (01 November 2023)

DBT/The Parker Review: 2023 FTSE 350 Company Diversity Voluntary Census (31 October 2023)

The Parker Review: Updated guidance: FAQs on the extension of scope to encompass senior management announced in the March 2023 Report (31 October 2023)

FRC Lab Report: Materiality in practice – applying a materiality mindset (30 October 2023)

CGI Press Release - CGI warns boards to prepare for the impact of AI (27 October 2023)

A&O New blog series: deep dive into the FCA and PRA proposals for D&I in financial services (25 October 2023)

DBT: Press release: Burdensome legislation withdrawn in latest move to cut red tape for businesses (16 October 2023)

A&O Podcast: Annual reports and AGMs – planning for the coming season (12 October 2023)

Task Force on Climate-related Financial Disclosures 2023 Status Report (12 October 2023)

The TPT Disclosure Framework (9 October 2023)

FRC: Annual Review of Corporate Reporting (5 October 2023)

• Glass Lewis: Press release: Proxy Season 2023: Updated UK Capital Authority Guidance in Action (August 2023)
• CLLS: Smarter Regulation Non-financial Reporting Review: call for evidence (August 2023)
• FCA: Publication: Primary Market Bulletin 45 (August 2023) [the FCA sets out its plans to consult in the first half of 2024 on updated climate-related disclosure rules for listed companies to reference the newly launched IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board and new guidance on disclosures regarding transition plans adopted by listed companies]
• DBT: Guidance: UK Sustainability Disclosure Standards (August 2023)
• FRC: UK Corporate Governance Code consultation: Overview of stakeholder feedback to date (August 2023)
• FRC: Corporate Reporting SI webinar: The Companies (Strategic Report and Directors' Report) (Amendment) Regulations 2023 (August 2023)

FRC: Report: CRR Thematic review of climate-related metrics and targets (July 2023)

FRC: Video: New Corporate Reporting Requirements Webinar (July 2023)

FCA: Handbook Notice No 111 (July 2023)

FCA: Technical Standards (Electronic Reporting Format) Instrument 2023 (FCA 2023/31) (July 2023

Primary Market Technical Note: Structured digital reporting for annual financial statements prepared in accordance with International Financial Reporting Standards (July 2023)

FCA: Consultation paper: Streamlining our transparency rules on structured digital reporting of annual financial statements by companies (CP23/2) (July 2023)

European Commission: Press release: The Commission adopts the European Sustainability Reporting Standards (July 2023)

FRC: Podcast: Early feedback on the UK Corporate Governance Code Consultation (July 2023)

FRC: Corporate Governance Code 2023: The hot topics for our stakeholders (July 2023)

CIPD: Report: The value of people expertise on corporate boards (July 2023)

FRC Press Release: Financial Reporting Council welcomes new corporate reporting requirements (July 2023)

FRC Lab: Report: ESG data distribution and consumption: Optimising the flow of ESG data from companies to investors (July 2023)

Legislation.gov.uk: Draft statutory instrument: The Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023 (July 2023)

Legislation.gov.uk: Draft Explanatory Memorandum: The Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023 (July 2023)

Chartered Governance Institute: Code of Practice for board reviewers (July 2023)

Chartered Governance Institute: Guidance note: Principles of Good Practice for listed companies using external board reviewers (July 2023)

Chartered Governance Institute: Guidance note Reporting on board performance reviews: Guidance for listed companies (July 2023)

The Investment Association: Member Guidance: Effective requisitioning of shareholder resolutions (June 2023)

FRC: Insight report: Disclosure of dividends revisited (June 2023)

ESG Ratings: Who rates the ‘raters’? (13 June 2023) 

First of its kind "derivative action" climate case falls at the first hurdle (01 June 2023)

FRC/YouGov: Qualitative report: Audit Committee Chairs’ views on, and approach to Environmental, Social and Corporate Governance (ESG) (June 2023)

FRC: Thematic Review: IFRS 13 ‘Fair value measurement’ (June 2023)

FRC: Analytical report: The influence of proxy advisors and ESG rating agencies on the actions and reporting of FTSE 350 companies and investor voting (June 2023)

European Commission: Consultation: European sustainability reporting standards – first set (June 2023)

Climate transition plans - charting a greener future (25 May 2023)

UK Green Finance Strategy - what to expect in 2023 (23 May 2023)

FRC: Consultation: UK Corporate Governance Code (May 2023)

FRC: Audit Committees and the External Audit: Minimum Standard (May 2023)

DBT: Consultation: Smarter regulation non-financial reporting review: call for evidence (May 2023)

PEG: Terms of Reference (April 2023)

FRC: Webpage: Audit committees and assurance - conversation starters) (April 2023)

ICGN: Statement on Post Covid AGM Practices and Shareholder Rights (April 2023) 

FRC: Three Year Plan: 2023 to 2026 (March 2023)

PLSA Stewardship & Voting Guidelines 2023 (March 2023) 

FCA: Newsletter: Primary Market Bulletin 44 (March 2023) [In this edition, the FCA has, among other things, summarised its disclosure expectations and supervisory strategy for the new Diversity and Inclusion rules for listed companies which came into effect for accounting periods beginning 1 April 2022 and it has provided some recommended steps for companies to get ready to make the necessary disclosures.]

The Parker Review/EY: Report: Improving the Ethnic Diversity of UK Business: An update report from the Parker Review (March 2023)

Briefing Paper (Number 8385): Company audits: issues and proposed reforms (February 2023)

The Investment Association: Updated Share Capital Management Guidelines (February 2023)

The IA: Report: Shareholder Priorities for 2023: Supporting Long-Term Value in UK Listed Companies (February 2023)

FTSE Women Leaders: Report: FTSE Women Leaders Review: Achieving Gender Balance (February 2023)

QCA: The QCA Corporate Governance Code 10 years on (February 2023)

Remuneration Update – Reimagining the ratio between fixed and variable bank pay (21 December 2022)

FRC: Report: What Makes a Good Annual Report and Accounts (December 2022)

Podcast: AGMs in 2023 – update to Pre-emption Group Statement of Principles (December 2022)

ISS: 2023 UK and Ireland Proxy Voting Guidelines (December 2022)

ISS: EMEA: Proxy Voting Guidelines: Benchmark Policy Changes for 2023 (November 2022)

FRC: Review of Stewardship Reporting 2022 (November 2022)

European Parliament: Legislative resolution on improving the gender balance among directors of listed companies and related measures (November 2022)

FRC: Report: Review of Corporate Governance Reporting (November 2022)

FRC (Pre-Emption Group): Disapplying Pre-Emption Rights: A Statement of Principles (November 2022)

Pre-Emption Group: Template resolutions for the disapplication of pre-emption rights complying with the Pre-Emption Group’s Statement of Principles (November 2022)

The Investment Association: The Investment Association Principles of Remuneration (November 2022) 

Glass Lewis: UK 2023 Policy Guidelines (November 2022)

FRC: Draft Minimum Standard for Audit Committees (November 2022)

Transition Plan Taskforce: Consultation: The Transition Plan Taskforce Disclosure Framework (November 2022) 

FRC: Report: Annual Review of Corporate Reporting 2021/2022 (October 2022)

Council of the EU: Press release: Council approves EU law to improve gender balance on company boards (October 2022)

Podcast: Annual Reports and AGMs: What’s new for the upcoming season (October 2022)

Annual reports and AGMs Providing our support | 2022-2023 (October 2022)

FRC Report: Navigating barriers to senior leadership for people from minority ethnic groups in FTSE 100 and FTSE 250 companies (October 2022)

FRC Lab Report: Net zero disclosures (October 2022)

Task Force on Climate-related Financial Disclosures: 2022 Status Report (October 2022)