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FRC Lab report on materiality
The Financial Reporting Council (FRC) Lab has produced a series of articles to help companies assess materiality in the context of corporate …
Call for evidence launched on Scope 3 emission disclosures
The Department of Energy Security and Net Zero has launched a call for evidence on Scope 3 greenhouse gas (GHG) emission reporting. This …
Economic Crime and Corporate Transparency Act 2023: Radical reforms to Companies House and corporate liability for economic crimes
Overview of the reforms introduced by the ECCTA The Economic Crime and Corporate Transparency Act 2023 (ECCTA), first laid in Parliament in September …
Recent additions to Corporate Notes
Recent additions to our Corporate Notes blog include a look at the draft reporting regulations being withdrawn and the new publications on …
Carillion director disqualification proceedings – Insolvency Service drops proceedings against non-executive directors
On the eve of trial, the Insolvency Service (IS), acting on behalf of the Secretary of State for Business and Trade, has discontinued disqualification …
Court of Appeal upholds decision that exercise of conversion rights in articles was a variation of class rights
The Court of Appeal has upheld a High Court decision that exercising a right in a company’s articles of association to convert preference shares to …
Our latest podcast on activism and AGMs
In the latest episode of our shareholder activism podcast series, we talk about activism and AGMs. We discuss in particular: why we see more activism …
New publications on climate-related reporting
The Task Force on Climate-Related Financial Disclosures (TCFD) has published its sixth (and final) annual status report on the implementation of its …
Draft reporting regulations withdrawn
The Department of Business and Trade (DBT) has announced that it has withdrawn the draft Companies (Strategic Report and Directors’ …
Recent Additions to Corporate Notes
Recent additions to our Corporate Notes blog include a look the FRC's annual review of corporate reporting in 2022/2023 and the extension of payment …
Government announces extension of payment practices reporting regulations
The Department for Business and Trade has announced that it will shortly publish a Prompt Payment & Cash Flow Review, and will extend and …
FRC annual review of corporate reporting for 2022/23
The Financial Reporting Council (FRC) has published its annual review of corporate reporting for 2022/23. The review sets out the findings of the …
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