19 April, 2024
This report is part of a series, following earlier reports on developments in corporate governance and audit. It provides the FRC’s assessment of corporate reporting in the UK based on broad outreach and evidence, including that obtained from the FRC’s own monitoring work, performed by its Corporate Reporting Review (“CRR”) team, on cases opened in the year to 31 March 2016, and from more recently performed thematic reviews.
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The FRC’s 2018 UK Corporate Governance Code has been updated. The 2024 Code will apply to financial years beginning on or after 1 January 2025. There are five sections: Board Leadership and Company Purpose; Division of Responsibilities; Composition, Succession and Evaluation; Audit, Risk and In...
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This annual report provides information relevant to preparers and auditors of financial statements, investors and other users of corporate reports and accounts, and wider Financial Reporting Council stakeholders. It has been structured to help readers focus on the content best suited to their need...
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This Financial Reporting Council report by its corporate reporting review team considers the Task Force on Climate-Related Financial Disclosures (TCFD) metrics and targets disclosures of 20 UK premium and standard listed companies operating in four sectors. The findings are based on a sample of l...