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Government consultation on due diligence and reporting requirements for forest risk commodities
The Environment Act 2021, which received Royal Assent on 9 November 2021, sets out a new regime in relation to the use of “forest risk commodities” in UK …
Payment practices reporting – call for evidence
BEIS has published a call for evidence on the payment practices reporting regulations. Large UK companies and LLPs are required to report on their …
Updated Glass Lewis voting guidelines for 2022 AGM season
Glass Lewis has published its 2022 Policy Guidelines and 2022 Environmental, Social and Governance Initiatives Policy Guidelines. The documents set out …
Special edition of FCA Primary Market Bulletin on climate-related reporting
The Financial Conduct Authority (FCA) has published the 36th edition of its Primary Market Bulletin (PMB), which is focused on climate-related disclosure …
FRC review of corporate reporting for 2020/21
The FRC has published its annual review of corporate reporting for 2020/2021. The FRC notes that the Covid-19 pandemic did not lead to a decline in …
FRC report on developing practice in climate reporting
The Financial Reporting Lab of the Financial Reporting Council (FRC) has published a report on developing practice in TCFD-aligned corporate …
Government response on mandatory climate-related reporting by quoted and large private companies and LLPs
The UK government has published draft legislation which will require publicly quoted companies, large private companies and limited liability …
Corporate reporting – FRC report on implementation of ESEF
The Financial Reporting Lab of the Financial Reporting Council (FRC) has published a study on structured electronic reporting after reviewing …
Corporate reporting – report and further guidance on climate-related financial disclosures
The Financial Stability Board’s Task Force has published its 2021 status report on climate-related financial disclosures, as well as additional …
Climate change – our COP26 hub as UN conference approaches
Nearly 200 nations will descend on Glasgow from 1 November 2021 for the 26th Conference of the Parties (COP26), the UN-backed forum for tackling climate …
Corporate reporting – FRC report on the use of APMs
The Financial Reporting Council (FRC) has published a thematic review on the use of alternative performance measures (APMs) by UK listed …
Corporate reporting – FRC Lab report on viability and going concern disclosures
The Financial Reporting Lab of the Financial Reporting Council (FRC) has published a thematic review of companies’ viability and going concern …
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