2016 UK Corporate Governance Code—Appendix—Overlap between the Disclosure Guidance and Transparency Rules and the Code
2016 UK Corporate Governance Code—Appendix—Overlap between the Disclosure Guidance and Transparency Rules and the Code

The following Corporate guidance note provides comprehensive and up to date legal information covering:

  • 2016 UK Corporate Governance Code—Appendix—Overlap between the Disclosure Guidance and Transparency Rules and the Code
  • Mini-index
  • Appendix—Setting the scene
  • Appendix—Overlap between the DTR and the Code

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), and highlights relevant third party materials, guidance, commentary and analysis, as well as our own resources, to give practical guidance on its application.

Mini-index

Appendix—Setting the scene

Appendix—Overlap between the DTR and the Code

Appendix—Setting the scene

In a nutshell... The Appendix covers the overlap between the Disclosure Guidance and Transparency Rules (DTR) and the UKCG Code.
Versions of the UKCG Code In July 2018 the FRC published a revised version of the UKCG Code. The 2018 edition applies to accounting periods beginning on or after 1 January 2019, although companies may choose to adopt some or all of its provisions before this date. Companies with accounting periods beginning before 1 January 2019 should continue to report against the 2016 edition. The FRC also updated its Guidance on Board Effectiveness, which replaces the 2011 edition. Appendix B to the 2018 FRC Guidance on Board Effectiveness sets out the corporate governance disclosure requirements and areas of overlap under the DTRs, the LRs and the 2018 UKCG Code.
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