At the heart of this code is an updated set of principles that emphasise the value of good corporate governance to long-term sustainable success. By applying the principles, following the more detailed provisions and using the associated guidance, companies can demonstrate throughout their reporting how the governance of the company contributes to its long-term sustainable success and achieves wider objectives.
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UK Corporate Governance Code 2024 FRC
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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FRC Annual Review of Corporate Reporting 2023
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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FRC CRR Thematic review of climate-related metrics and targets 2023
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...