The UK Stewardship Code 2026 is the FRC’s update of the 2020 edition of the voluntary code. It applies to  reporting taking place from 1 January 2026. The code establishes the core principles of stewardship and sets a standard of transparency for asset owners and asset managers, and for the se...

The Financial Reporting Council's thematic review of climate-related financial disclosures by AIM and large private companies, following the first cycle of mandatory reporting. The FRC found the quality of reporting varied across the companies, with areas for improvement identified for most.

This annual review of corporate governance reporting from the Financial Reporting Council showcases examples of good reporting and explores areas for improvement, as companies prepare to implement the new 2024 UK Corporate Governance Code next year. This year, the FRC paid particular attention to...