Specific content requirements

Specific content requirements guidance:

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. A Abbreviated accountsIf...

Practice Note

The government has stated that tackling the gender pay gap is a priority and that its goal is to 'end the gender pay gap in a generation'. It has brought into force...

Practice Note

It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. This capital maintenance rule is intended to...

Practice Note

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’ remuneration policy),...

Practice Note

A company's annual report and accounts will often include an appropriate description of directors' relevant responsibilities for the preparation of those accounts....

Practice Note

The gender pay gap reporting obligations are set out in the following pieces of legislation: • Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI...

Practice Note

Employers are increasingly keen to improve diversity and equality in their organisations. This can stem from a number of reasons, including: • an understanding of the...

Practice Note

Chapter 9 of the Listing Rules (LRs) of the Financial Conduct Authority (FCA) imposes various continuing obligations on a company with a premium listing of equity shares...

Practice Note

Companies operating in the UK may be required to report on environmental matters in accordance with: • the Companies Act 2006 (CA 2006) • accounting standards, and •...

Practice Note

Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements...

Practice Note

Companies are required to send a copy of their annual accounts and reports for each financial year to every member of the company, every holder of the company's...

Practice Note

Background On 12 October 2017, the Department for Business and Industrial Strategy (BEIS) issued a consultation on a simplified energy and carbon reporting framework to...

Practice Note

This guidance, dated January 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out a simple contents...

Practice Note

This guidance, dated May 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out what it considers to be...

Practice Note

The UK Corporate Governance Code (UKCG Code) sets out standards of good practice in relation to leadership and effectiveness of the board of directors, remuneration,...

Practice Note

The directors' report has an important function in providing shareholders with information about the company's business which may not be ascertainable from the financial...

Practice Note

All companies (other than small companies) must prepare a strategic report for each financial year. CA 2006, s 415 requires all companies also to prepare a directors’...

Practice Note

This Practice Note looks at: • what is meant by ‘the gender pay gap’ and other pay gaps related to protected characteristic, eg ethnicity and disability pay gaps • what...

Practice Note

Key drivers for voluntary environmental reporting A company may choose to report on environmental matters: • to gain a better understanding of its exposure to...

Practice Note

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Reasons for reporting GHG emissions Pressure for companies and governments to report on greenhouse gas (GHG) emissions has been mounting over the last decade. Reports on...

Practice Note