Updates to the Corporate Notes blog this week include a slew of FCA publications; news of delay to the implementation of the European Single Electronic Format for annual reports; and details of the FRC’s expectations for corporate reporting over the coming year. The FRC has considered climate reporting today, and the government has considered its future. A new FDI regime proposed in the UK has immediate effect. ESMA has published updated Q&As on the Prospectus Regulation; the FCA has updated its approach to prospectus disclosure and the ICO has issued a fine for a data breach.