Following a series of accounting and audit scandals in recent years and what has been described as a “crisis of trust”, the UK Government, regulatory bodies, and institutional investor groups have set out to reform the UK’s...more
10/12/2023
/ Audits ,
Board of Directors ,
Climate Change ,
Corporate Governance ,
Diversity and Inclusion Standards (D&I) ,
Environmental Social & Governance (ESG) ,
Financial Reporting ,
Financial Reporting Council (FRC) ,
Greenhouse Gas Emissions ,
Institutional Investors ,
Proxy Advisors ,
Proxy Statements ,
Reporting Requirements ,
UK ,
UK Regulatory Reforms
To assist in-scope UK companies comply with the new mandatory climate-related financial disclosures when reporting next year, the Government has published some helpful non-binding guidance.
Separately, the first report...more
The FCA has published Primary Market Bulletin No. 36 to introduce specific Task Force on Climate-related Financial Disclosures (TCFD) aligned climate-related disclosure requirements for listed companies and to set out the...more
The Investment Association (IA) has published its Shareholder Priorities for 2021 setting out investor expectations on (i) climate change (ii) audit quality (iii) stakeholder engagement and (iv) diversity. This year there is...more
This edition of the Primary Market Bulletin includes an update on the implementation of the European Single Electronic Format, COVID temporary policy measures on corporate reporting and a reminder for issuers and their...more
11/12/2020
/ Coronavirus/COVID-19 ,
Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Electronic Filing ,
European Securities and Markets Authority (ESMA) ,
Financial Conduct Authority (FCA) ,
Financial Reporting ,
Insider Information ,
Relief Measures ,
UK
To coincide with the FCA’s recent statement on temporary relief for listed companies on publishing half-yearly financial reports, the London Stock Exchange has published similar measures for AIM companies.
Temporary relief...more
The FCA have published temporary measures on the publication of half-yearly financial reports along with commentary on (i) addressing coronavirus-related uncertainties in the ‘going concern’ assessment and (ii) their...more
After considerable feedback, the FCA has published Primary Market Bulletin No.23 with finalised guidance on periodic financial information and inside information and commentary on MiFID II compliance and the UK IPO...more