FRC-corporate-governance-code
This 2012 Code applies to accounting periods beginning on or after 1 October 2012 and applies to all companies with a Premium listing of equity shares regardless of whether they are incorporated in the UK or elsewhere.
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For the third year, the FRC has reviewed how companies have reported on their governance in line with the UK Corporate Governance Code, assessing 100 FTSE 350 and Small Cap companies. Since the FRC began assessing reporting, it has seen year-on-year improvements in reporting, but there are few compa...
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This report provides an FRC overview of the stewardship reporting assessed in the Spring 2022 period and explains how our expectations for reporting will evolve for the 2023 assessment year. We provide guidance for reporting on engagement and exercising rights and responsibilities, which adds to the...
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This report contains the main findings arising from FRC's corporate reporting monitoring work, which is conducted by its Corporate Reporting Review (CRR) team. It sets out our view of the current state corporate reporting in UK, what makes for better quality reporting, and where the FRC sees shortco...