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Impact of the EU Corporate Sustainability Reporting Directive on UK companies
The EU Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) has been published in the Official Journal of the European Union. It …
FRC publishes guidance on annual report and accounts
The Financial Reporting Council (FRC) has published guidance for companies preparing their annual report and accounts (ARA) as part of its …
Primary Market Bulletin 42 and Market Watch 71
The Financial Conduct Authority (FCA) has published market guidance for issuers, on a range of topics, in Primary Market Bulletin …
FRC publishes reviews of reporting in 2021/22
The Financial Reporting Council (FRC) has published its annual review of corporate reporting for 2021/22 and its annual review of …
FRC Lab report on net zero disclosures
The FRC Lab has published a report on net zero disclosures, which form part of the commitments companies make to reduce their greenhouse gas …
TCFD report on climate-related financial disclosures
The Task Force on Climate-Related Financial Disclosures has published its fifth annual status report on the implementation of its …
Reform of Companies House
The Government has laid the Economic Crime and Corporate Transparency Bill (ECCT Bill) in Parliament which contains, among other things, draft amendments …
FRC Lab reports on ESG data production and disclosure of digital security risks
In August, the FRC Lab published two reports: Improving ESG data production – This report considers the current landscape and challenges for the …
Climate reporting – FCA and FRC reviews
The Financial Conduct Authority (FCA) and Financial Reporting Council (FRC) have published two reports on the quality of climate-related reporting by …
'On the horizon' podcast
We have released our 'on the horizon' podcast, which is a short summary of the more material developments we expect to see in the next 6-12 months that …
Consolidated corporate update January to June 2022
We have published our half-yearly update briefing which summarises the major developments in UK corporate law and regulation that have occurred over the …
Updated FRC Guidance on Strategic Report
The Financial Reporting Council (FRC) has published an updated version of its Guidance on the Strategic Report. The disclosures required in strategic …
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