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Disclosure Requirements

Our Corporate Governance Disclosure Checklists cover the following sources of corporate governance material published by the Financial Reporting Council (FRC) and the UK Listing Authority:

These checklists are updated as often as required to reflect any revisions in the source documents. 

The 2016 Guidance on Audit Committees has introduced a number of new disclosures which reflect the changes to the Code along with other good practice.

The FRC also publishes the UK Stewardship Code which sets out good practice as to how investors interact with investee companies.  The FRC asks investors to report on a ‘comply or explain’ basis and the Financial Conduct Authority requires certain investors to do so or else explain their alternative strategy to achieve the same aims.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.