The updated ICGN GSP reflect shifts in market practice and regulation, as well as evolving attitudes towards stewardship.

Non-financial reporting is a challenge for issuers, investors and standard-setters on both sides of the Atlantic. The task ahead is to develop a coherent vision and unified agenda.

As stock exchanges allow dual-class shares in a bid to attract new listings, investors worry they that represent a “watering down” of listing requirements.

The UK government is investigating share buybacks, but could capital allocation be a subject for more disclosure and the corporate governance code?

The ICGN’s policy director has called for the inclusion of share buy-backs in the UK’s corporate governance code, which the government is currently reviewing.