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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 FRC Lab has also released two guides cover areas of focus for reporting in the times of uncertainty.  

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

The UK Stewardship Code

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 October 2019, the FRC published a revised UK Stewardship Code.  Additionally the Financial Conduct Authority (FCA) published a feedback statement to its joint discussion paper entitled ‘Building a regulatory framework for effective stewardship’. 




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.