At a Glance: Governance & Risk

The latest edition of our UK Governance & Risk guide covers the last quarter of 2023 and early 2024. 

Developments summarized relate to: 

• governance and audit reforms, including the new UK Corporate Governance Code and guidance published in January,
• investor stewardship and updated proxy voting guidance for listed company AGMs in 2024,
• narrative reporting recommendations generally, and relevant to climate-related disclosures,
• other ESG and sustainability issues, including litigation risks,  
• directors' duties and obligations, 
• market transparency and recent FCA guidance on market abuse,
• new economic crime and transparency legislation,
• cyber and digital issues,
• proposed changes affecting equity markets and ongoing obligations of issuers,
• the retention of supplier payment practices reporting obligations,
• the revoking of retained EU law and government drive towards "smarter regulation", and
• remuneration and pay issues.