The FTSE Women Leaders Review has published its second report on improving gender balance in FTSE leadership. This follows the launch of the Review in November 2021 as a new independent five year review to monitor women representation on boards and in senior management positions of FTSE companies. The 2023 report highlights progress since the 2022 report … Read more

The Investment Association (IA) has published an updated version of its Share Capital Management Guidelines, which set out the expectations of the IA’s members as institutional investors on various aspects of share capital management. The Guidelines (which apply to premium listed companies, with standard-listed and AIM companies encouraged to adopt them) have been updated to reflect the … Read more

The Investment Association (IA) has published a statement on its Shareholder Priorities for 2023, which sets out the expectations of investors in listed companies for 2023. It also sets out how the Institutional Voting Information Service (IVIS), which is part of the IA, will analyse these issues for financial years ending on or after 31 December … Read more

The Economic Crime and Corporate Transparency Bill (ECCT Bill), first laid in Parliament in September 2022, has now gone to the House of Lords for consideration. The ECCT Bill contains, among other things, draft amendments to the Companies Act 2006 to facilitate the reform of Companies House. The ECCT Bill follows an initial consultation in 2019, three … Read more

We have released the latest episode in our ‘on the horizon’ podcast series, in which we discuss the more material developments that we expect to see in the next 6-12 months that will be of interest to listed companies. You can listen to the podcast here. Read more

We have published our half-yearly update briefing which summarises the major developments in UK corporate law and regulation that have occurred over the last six months, that is from July to December 2022, and which are of relevance to UK listed companies. The briefing is available here. Read more

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 2022 annual report and the AGM in 2023. The most significant development for companies … Read more

The Financial Reporting Council (FRC) has published guidance for companies preparing their annual report and accounts (ARA) as part of its “What Makes a Good” publication series. The FRC focuses on two core themes which it believes underpin a good ARA: Corporate reporting principles – These are the principles that the FRC says that issuers should follow when … Read more