Stay on top of the latest corporate governance legal and regulatory developments that may have an impact on your business.

Firms can take advantage of the delayed implementation of CSRD and CSDDD to take stock and find out what’s required.

As the FRC looks to its transition to ARGA, it sets out its priorities, including standards, supervision, enforcement and corporate services.

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

For reporting reviews and audit inspections, the FRC will prioritise sectors considered to be at higher risk from economic pressures.

The ISS policy updates, applicable to shareholder meetings on or after 1 February, increase focus on executive pay and board accountability.

The Investment Association has updated its guidance and advises that NEDs’ time commitment and role complexity be reflected in their fees.

The watchdog found the quality of reporting to be good, but there were many areas of concern, including cash flow statements.

Since the TCFD published its recommendations in 2017, many more companies have risen to the challenge. But ‘urgent progress’ is still needed.

The FRC Lab’s report contains practical recommendations on meeting investor expectations about net zero disclosures in financial reports.