This publication provides an overview of the top trending issues as we approach this year’s AGM and reporting season. We highlight key areas of AGM practices and reporting that will need to adapt to recent legal and regulatory developments, including updates to proxy voting guidelines, the finalisation of the International Sustainability Standards Board’s (ISSB’s) sustainability standards and the Transition Plan Taskforce’s (TPT’s) disclosure framework for net zero transition, as well as changes to institutional guidelines on share capital matters following the Secondary Capital Raising Review.