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FCA and AIM Regulation removal of temporary relaxations

Primary Market Bulletin No. 39 announces the removal of temporary measures, introduced during the Covid-19 pandemic, relating to the timing for publishing annual financial reports/interim results as well as rescinding the...more

Update report from the Parker Review

Five years on significant progress has been made in reaching the goal of “At Least One by 21” (ie. every FTSE 100 company to have at least one person from a minority ethnic group on its board). At the end of 2021, 89 FTSE 100...more

HM Treasury response to UK Prospectus Regime Review

As recommended by Lord Hill, the Government has set out its policy approach to reform the UK prospectus regime. This includes separating the regulation of public offers of securities from the admission of securities to...more

FCA Technical Note on the TCFD climate-related financial reporting requirements

In 2022, the annual reports of premium listed commercial companies should include a compliance statement setting out whether the company has made disclosures consistent with the “TCFD's recommendations and recommended...more

BEIS guidance on mandatory climate-related financial reporting and FTSE Women Leaders Review first report

To assist in-scope UK companies comply with the new mandatory climate-related financial disclosures when reporting next year, the Government has published some helpful non-binding guidance. Separately, the first report...more

FCA review of sponsors requests: identifying and managing conflicts

The FCA has published Primary Market Bulletin No.37 (PMB) with the findings of its review of conflict queries since the publication of Technical Note 701.3. In general, there have been fewer conflict queries but the review...more

FCA Primary Market Effectiveness Review

Following on from the FCA’s consultation on the effectiveness of the Primary Market, the FCA has published final rules on, amongst other things, free float and minimum market capitalisation, which come into force on 3...more

AIM Disciplinary Notice: public censure and fine

The London Stock Exchange (the “Exchange”) has publicly censured and fined an AIM company £580,000 for breach of Rule 13 (the related party transaction rules) and Rule 31 of the AIM Rules for Companies (liaison with the...more

Primary Market Bulletin No. 36 - draft Technical Note on TCFD Disclosures

The FCA has published Primary Market Bulletin No. 36 to introduce specific Task Force on Climate-related Financial Disclosures (TCFD) aligned climate-related disclosure requirements for listed companies and to set out the...more

London Stock Exchange guide to climate reporting

Building on the work of the Task Force on Climate-Related Financial Disclosures (TCFD), the London Stock Exchange has created a practical guide to help listed and AIM companies effectively disclose and communicate their...more

FCA consultation on diversity and inclusion on boards

Due to a lack of standardised and mandatory transparency about diversity on listed company boards, particularly those outside of the FTSE 350, and in response to the demand from investors to focus on topics around ESG, the...more

FCA consultation on Primary Markets Effectiveness

Lord Hill’s review of the Listing Regime along with the Kalifa Review of UK FinTech highlighted specific elements of the listing regime that act as barriers to companies listing. According to the Lord Hill’s review, the...more

HM Treasury consultation on the UK Prospectus regime

Lord Hill’s findings on the UK Listings Regime in March 2021 recognised a need for change and reform including a fundamental rethink of the current prospectus regime. In response to this, HM Treasury is consulting on...more

Proposed climate-related disclosures for standard listed companies

As part of the UK government’s roadmap towards mandatory climate-related disclosures across the entire UK economy by 2025, the FCA is proposing to extend the application of its new climate-related disclosure requirements to...more

Financial Services Act 2021 - changes to PDMR notifications

The Financial Services Act 2021 (the “Act”) has received Royal Assent and is now law. What does this mean for issuers?...more

Takeover Panel response - conditions to offers and the offer timetable

Last year the Takeover Panel (the “Panel”) published a consultation paper proposing a number of amendments to (i) simplify the offer timetable under the Code (ii) provide certainty that once a firm offer has been announced it...more

Primary Market Bulletin No.33

The Financial Conduct Authority (FCA) has published Primary Market Bulletin No.33 (PMB No.33) featuring Brexit-related changes for EEA audit firms, details of their new online portal for submitting major shareholdings...more

Climate-related financial disclosures for large UK corporates: the UK TCFD roadmap in action

The UK government has made another stride in its green finance ambitions – a consultation on mandatory climate-related financial disclosures for UK large corporates. The proposals, based on the Financial Stability Board...more

Government proposals to reform corporate reporting and governance

The Government has published its long-awaited White Paper on the reform of the UK’s audit, corporate reporting and corporate governance system including a package of measures aimed at improving the UK’s audit, corporate...more

Lord Hill’s recommendations on the UK Listing Review

The FCA has welcomed Lord Hill’s recommendations from the UK Listings Review, launched by HM Treasury last November. The review has highlighted that the listing regime is in need of reform and now is the time to act....more

FRC advice on improving the quality of ‘comply or explain’ reporting

The FRC has published advice, based on an analysis of 100 companies (FTSE 100 & 250 and Small Cap companies), on how listed companies can report transparently and effectively when departing from provisions of the 2018 UK...more

Findings of the final Hampton-Alexander Review

The Final Hampton-Alexander Review regarding women on boards has been published. This business-led independent Review has achieved significant progress - women now make up around 40%, in aggregate, of the non-executive...more

2021 general meetings and the impact of COVID-19

The current flexibilities offered in the Corporate Governance and Insolvency Act 2020 for holding general meetings are due to expire on 30 March 2021 and although the Government continues to pursue the opportunity to...more

Executive Pay – what to consider for FY 2020/21

Executive pay has been a hot topic for a number of years but the uncertainty created by the pandemic has resulted in an increased level of scrutiny of public company pay decisions and revised related proxy voting...more

IA Shareholder Priorities for 2021

The Investment Association (IA) has published its Shareholder Priorities for 2021 setting out investor expectations on (i) climate change (ii) audit quality (iii) stakeholder engagement and (iv) diversity. This year there is...more

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