A key focus for many UK listed companies at this time of year is finalising their annual report and preparing for their annual general meeting. This snapshot considers developments and issues arising in practice over the last 12 months which impact on the 2021 annual report and the AGM in 2022.
The key new reporting requirements for listed companies this year are:
- mandatory reporting in accordance with the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations and Recommended Disclosures (see our fuller briefings on the new TCFD requirements for listed and large UK companies here); and
- preparing and filing the annual report and accounts in structured electronic format (our snapshot on these new requirements is also available here).