Corporate governance

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Corporate governance guidance:

This Resource Note outlines the overlap between the Disclosure Guidance and Transparency Rules (DTR) and the 2016 UK Corporate Governance Code (the UKCG Code or Code),...

Practice Note

This Resource Note looks at the section of the 2016 UK Corporate Governance Code (2016 UKCG Code) which explains the 'comply or explain' concept and its application and...

Practice Note

This Resource Note outlines the main provisions of Schedule A of the 2016 UK Corporate Governance Code (UKCG Code), on 'The Design of Performance-Related Remuneration for...

Practice Note

This Resource Note outlines the main provisions of Schedule B of the 2016 UK Corporate Governance Code (UKCG Code), on 'Disclosure of Corporate Governance Arrangements',...

Practice Note

This Resource Note outlines the main provisions of Section A of the 2016 UK Corporate Governance Code (UKCG Code), on 'Leadership', and highlights relevant third party...

Practice Note

This Resource Note outlines the main provisions of Section B of the UK Corporate Governance Code (UKCG Code), on 'Effectiveness', and highlights relevant third party...

Practice Note

This Resource Note outlines the main provisions of Section C of the 2016 UK Corporate Governance Code (UKCG Code), on 'Accountability', and highlights relevant third...

Practice Note

This Resource Note outlines the main provisions of Section D of the 2016 UK Corporate Governance Code (UKCG Code), on 'Remuneration', and highlights relevant third party...

Practice Note

This Resource Note outlines the main provisions of Section E of the 2016 UK Corporate Governance Code (UKCG Code), on 'Relations with Shareholders', and highlights...

Practice Note

Background In November 2016 the government, acting through the Department for Business, Energy and Industrial Strategy (BEIS), published a green paper on corporate...

Practice Note

This Resource Note looks at those sections of the Introduction to the 2018 UK Corporate Governance Code (2018 UKCG Code) which deal with reporting on and the application...

Practice Note

This Resource Note outlines the main provisions of Section 1 (Leadership and Purpose) of the 2018 UK Corporate Governance Code (2018 UKCG Code) and highlights relevant...

Practice Note

This Resource Note outlines the main provisions of Section 2 of the 2018 UK Corporate Governance Code (2018 UKCG Code), on ‘Division of responsibilities’, and highlights...

Practice Note

This Resource Note outlines the main provisions of Section 3 of the 2018 UK Corporate Governance Code (2018 UKCG Code), on ‘Composition, succession and evaluation’, and...

Practice Note

This Resource Note outlines the main provisions of Section 4 (Audit, risk and internal control) of the 2018 UK Corporate Governance Code (2018 UKCG Code) and highlights...

Practice Note

This Resource Note outlines the main provisions of Section 5 of the 2018 UK Corporate Governance Code (2018 UKCG Code), on ‘Remuneration’, and highlights relevant third...

Practice Note

This Market Tracker Trend Report, AGM season 2018, analyses the latest market practice and trends emerging from the FTSE 350 annual general meeting (AGM) season 2018. Key...

Practice Note

BREXIT: The UK is due to leave the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance...

Practice Note

This report, dated June 2013, was produced by Airmic, a members’ association supporting those responsible for risk management and insurance within their own companies,...

Practice Note

BREXIT IMPACT: The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Practice Note: Brexit—accounts and reports. This...

Practice Note

The UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) sets out standards of good governance in relation to board appointments and...

Practice Note

BREXIT IMPACT: The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. There are statutory provisions relating to...

Practice Note

At 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified Withdrawal Agreement between the UK and the EU....

Practice Note

Definition A public company must have a company secretary (as required by section 271 of the Companies Act 2006 (CA 2006)), who must have the requisite knowledge and...

Practice Note

The corporate governance framework The principal framework for corporate governance in the UK is the UK Corporate Governance Code (UKCG Code). Under the Listing Rules and...

Practice Note

Background Historically the UK’s corporate governance regime has been focused on publicly listed companies with the UK Corporate Governance Code (UKCG Code) applying to...

Practice Note
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