Finance
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NEWS: Legal and regulatory, 26 September, 2022
FRC publishes report on improving structured digital reporting
Companies are encouraged to take more ‘ownership and responsibility’ when adhering to the new rules on structured electronic reporting.
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NEWS: Legal and regulatory, 25 September, 2022
FRC reviews reports on earnings per share and deferred tax assets
The FRC's thematic reviews show examples of good practice for informative, transparent disclosure in line with IAS 33 and IAS 12.
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NEWS: ESG, 13 September, 2022
BlackRock defends its ESG position
The fund manager has responded to accusations from the attorney generals of 18 US states, who say BlackRock is not 'neutral' about energy.
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INSIGHT: Financial reporting, 8 September, 2022
The long and winding road to financial reporting standards
Setting standards for sustainability reporting is complex. Can we learn from the past 150 years of setting financial reporting standards?
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NEWS: Legal and regulatory, 25 August, 2022
FRC publishes PIE auditor registration regulations
The FRC has a new registration regime for statutory auditors—firms or individuals—of public interest entities (PIEs).
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NEWS: Legal and regulatory, 20 August, 2022
UK government launches the register of overseas entities
Non-UK incorporated companies owning land in England and Wales are now required to disclose information to Companies House.
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INSIGHT: Short selling, 10 August, 2022
How to beat short selling activism
What would you do if your company was targeted by short-selling activist investors? Communication is vital to prevent reputational damage.
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NEWS: Legal and regulatory, 3 August, 2022
FCA and FRC review TCFD disclosures by listed companies
Although firms had ‘risen to the challenge’ of reporting, many lacked specificity, metrics or an exploration of climate-related opportunities.
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NEWS: Legal and regulatory, 1 August, 2022
FRC publishes its annual enforcement review
The watchdog issued £46.5m in financial sanctions, with a recurring theme in investigations being a ‘lack of scepticism’ from auditors.
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NEWS: Legal and regulatory, 30 July, 2022
FCA publishes its decision notices on Carillion case
The Financial Conduct Authority censured Carillion plc (in liquidation) and imposed fines on three Carillion executive directors.
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INSIGHT: ESG-linked pay, 15 July, 2022
Paying for sustainable performance
How do you align ESG and value? Linking incentives to ESG targets needs focus, empowerment and co-ordination, recent research finds.
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NEWS: Investors, 14 June, 2022
BlackRock expands voting choice in response to investor demand
Voting will now be available to clients representing 47% of index equity assets globally, including 650 funds based in the US and UK.
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NEWS: Research, 18 May, 2022
Company credit ratings ‘negatively associated with CEO narcissism’
Research suggests credit rating agencies perceive companies led by narcissistic chief executives as riskier propositions.
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NEWS: Finance, 18 May, 2022
Global minimum corporate tax rate negotiations ‘need a fairer forum’
US treasury secretary Janet Yellen is in Europe to push for agreement on the deal across 136 countries. But critics warn it misses the mark.
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INSIGHT: Engagement, 7 April, 2022
Why CFOs need to engage with external stakeholders
Ignoring the demands of external stakeholders has the potential to significantly impact a company’s brand, public image—and therefore profit.
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NEWS: Governance, 1 March, 2022
Internal auditors sound alarm over corporate culture
Two-thirds of internal audit chiefs support attempts to strengthen directors’ duties to “promote, monitor and assess” corporate culture.
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INSIGHT: Board reform, 28 February, 2022
Rethinking boards: what does the future hold for directors?
As companies increase in complexity, directors may struggle to add impact and value. Here are five potential areas for board reform.
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NEWS: Regulation, 25 February, 2022
UK sanctions on Russia reveal risk of complex corporate structures
Lawyers say extra layers in corporate structures, such as special purpose vehicles, are making due diligence on sanctions more difficult.
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NEWS: Executive pay, 23 February, 2022
UK shareholder pay revolts increase by 56% in 2021
Last year saw the highest number of notifiable shareholder revolts on pay for five years—and investors seem willing to maintain the pressure.
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NEWS: Research, 21 February, 2022
Language used in financial press releases ‘reveals M&A prospects’
Study finds that sentiments expressed in press statements by a target firm can be a good indicator of how well a takeover bid will go.