Tag: regulatory
IA publishes guidance on executive remuneration for 2023
The Investment Association has updated its guidance and advises that NEDs’ time commitment and role complexity be reflected in their fees.
FRC reviews corporate governance reports 2021-22
The watchdog found the quality of reporting to be good, but there were many areas of concern, including cash flow statements.
TCFD publishes its 2022 status report
Since the TCFD published its recommendations in 2017, many more companies have risen to the challenge. But ‘urgent progress’ is still needed.
FRC publishes advice on reporting on net zero commitments
The FRC Lab’s report contains practical recommendations on meeting investor expectations about net zero disclosures in financial reports.
FRC publishes report on improving structured digital reporting
Companies are encouraged to take more ‘ownership and responsibility’ when adhering to the new rules on structured electronic reporting.
FRC reviews reports on earnings per share and deferred tax assets
The FRC’s thematic reviews show examples of good practice for informative, transparent disclosure in line with IAS 33 and IAS 12.
FRC publishes 2022 review of stewardship reporting
The review reveals that signatories have doubled since 2021 and the quality of reporting has improved in many areas, including engagement.
FRC publishes PIE auditor registration regulations
The FRC has a new registration regime for statutory auditors—firms or individuals—of public interest entities (PIEs).
FRC Lab publishes report on digital security risk disclosures
Boards need to move beyond a ‘boilerplate and overly static’ approach to digital risk disclosures, advises the Financial Reporting Council.
UK government launches the register of overseas entities
Non-UK incorporated companies owning land in England and Wales are now required to disclose information to Companies House.