UK listed companies face regulatory changes and developing market practices in the areas of ESG reporting, executive remuneration, share issuance authorities, meeting formats, and structured digital reporting.

Key Points:

..Given the recent developments around climate-related reporting, companies can expect more scrutiny on climate matters in this reporting season. New boardroom diversity disclosure requirements will also apply to financial years beginning on or after 1 April 2022.

..Executive remuneration will be under scrutiny in terms of the cost-of-living crisis, windfall gains arising from the vesting of awards granted during the pandemic, and alignment of pension contributions across the workforce.

..Companies should consider recent guidance on AGM meeting formats and comply with requirements around the structured filing of annual financial reports.