Corporate Notes

Corporate governance – second review of reporting against Wates Principles

The Financial Reporting Council (FRC) has published its second review of the application of the Wates Corporate Governance Principles by large private …

Corporate reporting – the future of digital reporting

The FRC has published a discussion paper on the opportunities for the future of digital reporting. Responses to the paper will help inform the workplans …

Corporate reporting – draft updated going concern guidance

The FRC has published an exposure draft of its updated Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and …

Half-yearly corporate update – our latest briefing

On the horizon – the new UK Listing Rules

We have released the latest special episode in our ‘on the horizon’ podcast series, in which we discuss the new UK Listing Rules. You can …

Corporate governance – HSF Governance Insights 2024

Listing regime – latest FCA guidance in Primary Market Bulletin 49

The Financial Conduct Authority (FCA) has published Primary Market Bulletin 49 (PMB 49) which provides guidance for market participants on …

Delay to the publication of sustainability reporting standards under the CSRD

The deadline for the EU Commission to publish certain reporting standards under the EU Corporate Sustainability Reporting Directive (CSRD) has …

Consultation on non-financial reporting by medium-sized companies

The Department for Business & Trade has launched a consultation on exempting medium-sized companies from preparing a strategic report as …

Further guidance published by TPT

The UK Transition Plan Taskforce (TPT) has published further guidance to assist companies when preparing transition plans. Transition plans are …

Extension of payment practices reporting regulations

The Reporting on Payment Practices and Performance (Amendment) Regulations 2024 have been made and come into force on 5 April 2024. They extend and …

Non-financial reporting – update on call for evidence

The government has published a ministerial statement and summary of responses following the call for evidence launched in May 2023 on …