Accountability

Accountability guidance:

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 4 (Audit, risk and internal control) of the 2018 UK Corporate Governance Code (2018 UKCG Code) and highlights...

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 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

This Practice Note deals with the requirement under the UK Corporate Governance Code (UKCG Code) and the Listing Rules for premium listed companies to publish a going...

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

Part 14 of the Companies Act 2006 (the CA 2006) and the Political Parties, Elections and Referendums Act 2000 (PPERA 2000) contain provisions which control: • political...

Practice Note

BREXIT: The UK is leaving 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, see...

Practice Note

NOTE: This archived Practice Note states the corporate governance requirements on risk management and internal control that applied to premium listed companies with...

Practice Note

The purpose of internal control is to help identify, manage and control risk appropriately in an environment where a company's objectives, its internal organisation and...

Practice Note

This guidance, dated November 2008, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), covers the Companies Act 2006...

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

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 This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice...

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