A member of Congress declares European rules on disclosure are ‘foreign regulation that puts America last’.

Three-quarters of audits for PLCs that subsequently went under did not raise the alarm, Sheffield University research reveals.

But American investors are more likely to disclose their shareholder activism than EU counterparts, recent research reveals.

Organisations listed in the new ‘commercial companies’ category must report on their UK Corporate Governance Code compliance.

Very few investors use their AGM votes on executive pay as a spur to improve the company’s ESG performance, research shows.

Proxy adviser ISS says recent directives will grant shareholders much greater influence when voting at this year’s European AGMs.

Executives get ESG pay-outs despite ‘inadequate progress’ on carbon emissions, London Business School research suggests.

The Quoted Companies Alliance puts the average length of a FTSE 100 board report at 237 pages—and growing every year.

Key characteristics for a high quality annual report and accounts include accuracy, consistency and qualitatively/quantitively material data.

The FRC’s thematic reviews show examples of good practice for informative, transparent disclosure in line with IAS 33 and IAS 12.