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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.

In January 2019, the FRC published a consultation on proposed changes to the UK Stewardship Code.  Additionally the Financial Conduct Authority (FCA) issued jointly with the FRC a discussion paper which aims to enhance the debate about what effective stewardship entails, what the minimum expectations of financial services firms which invest for clients and beneficiaries should be, what higher standards the UK should aspire to and how these might be achieved. Comments on the FRC discussion paper are invited until 29 March 2019 and comments on the joint discussion paper are invited until 30 April 2019.

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.