Governance in brief — Risk, internal control and viability — how September year-end reporters have tackled the new Code provisions (part 1 January 2016)

Published on: 14 Jan, 2016

This Governance in brief presents our findings from a survey of 17 available annual reports issued by the largest September year end companies, the first companies subject to the new provisions of the 2014 UK Corporate Governance Code

Our survey covered reporting of risk, internal control and the longer term viability statement and the results indicate that the Code changes have triggered a more considered approach to risk and risk management disclosures. Our findings are relevant to all companies subject to these new Code provisions. 


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