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The Department for Business, Energy & Industrial Strategy has published a consultation paper on its proposals to extend and strengthen the Reporting on Payment Practices and Performance Regulations 2017 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017. The Regulations, which have applied since financial years beginning on or after 6 April 2017, require entities within … 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 FCA has published a consultation paper (CP23/2) on streamlining the rules relating to structured electronic reporting. Under DTR 4.1.14, listed companies are required to publish their annual report in the single electronic format specified in the UK Transparency Directive European Single Electronic Format Regulation (the ESEF Regulation), the UK version of EU Regulation 2019/815 on the … Read more
The EU Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) has been published in the Official Journal of the European Union. It will enter into force on 5 January 2023. Notwithstanding the UK’s withdrawal from the EU, the CSRD may impact UK companies because of its extra-territorial application. Companies within scope of the CSRD will be required to … 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
The Financial Conduct Authority (FCA) has published market guidance for issuers, on a range of topics, in Primary Market Bulletin 42 and for firms, on insider lists, in Market Watch 71. Primary Market Bulletin No. 42 Topics covered in Primary Market Bulletin 42 include: Unlawful disclosure of inside information – The FCA describes the situations and types of behaviour that crop up repeatedly in enquiries … Read more
The Financial Reporting Council (FRC) has published its annual review of corporate reporting for 2021/22 and its annual review of corporate governance reporting for 2022. Review of corporate governance reporting The FRC’s annual review of corporate governance reporting discusses the quality of reporting against the UK Corporate Governance Code in 2022 and its expectations for companies reporting in … Read more
