2018 UK Corporate Governance Code—Introduction
2018 UK Corporate Governance Code—Introduction

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

  • 2018 UK Corporate Governance Code—Introduction
  • Mini-index
  • Introduction—Setting the scene
  • Reporting on the Code—Paragraph 1
  • Reporting on the Code—Paragraph 2
  • Reporting on the Code—Paragraph 3
  • Reporting on the Code—Paragraph 4
  • Reporting on the Code—Paragraph 5
  • Reporting on the Code—Paragraph 6
  • Application
  • More...

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 of the 2018 UKCG Code. It highlights relevant third party materials, guidance, commentary and analysis, as well as our own resources, to give practical guidance on these matters.

Materials covered in this Resource Note include:

  1. the Listing Rules of the Financial Conduct Authority (FCA)

  2. the Disclosure Guidance and the Transparency Rules of the FCA (DTRs)

  3. the Financial Reporting Council (FRC)'s Report: What Constitutes an Explanation Under Comply or Explain? (February 2012)

  4. Investment Association (IA)'s Comply or Explain: Investor Expectations and Current Practices (December 2012) (note that following the merger of ABI Investment Affairs with IA on 30 June 2014, IA has assumed responsibility for this report which was originally published by the Association of British Insurers)

  5. the Stewardship Guide and Voting Guidelines 2020 published by the Pensions and Lifetime Savings Association (PLSA)

  6. the 2020 United Kingdom and Ireland Proxy Voting Guidelines published by Institutional Shareholder Services (ISS)

  7. the European Commission Recommendation on the quality of corporate governance reporting (‘comply or explain’ principle); 2014/208/EU

  8. resources published by the Chartered Governance Institute (formerly ICSA: The Governance Institute) (CGI)

  9. resources in the Corporate practice area

The above is a list of some of the key resources relevant to the Introduction

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