News & Analysis as of July 30, 2025

Reporting Requirements

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Recent Developments for UK PLCs - July 2025

Latham & Watkins LLP on 7/2/2025

On 5 June 2025, the GC100 and Investor Group published an updated version of their Directors’ Remuneration Reporting Guidance. This revision reflects evolving best practices and incorporates changes introduced by the...more

FRC Provides a Significant Update on Its Future Policy and Cuts Back on Proposed Corporate Governance Code Changes

Latham & Watkins LLP on 11/8/2023

The FRC’s future work will be assessed through the lens of the UK’s economic growth and international competitiveness. On 7 November 2023, the FRC announced a significant and wide-ranging policy update which included a...more

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

BCLP on 3/3/2021

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

Is succession planning on your board’s agenda?

BCLP on 2/27/2020

The UK Corporate Governance Code 2018 focusses on the importance of diversity and succession planning. In this article we look at the current requirements, compliance and examine some of the issues companies should consider...more

FRC Releases Revised UK Corporate Governance Code

Latham & Watkins LLP on 7/25/2018

The revised Code clarifies requirements for accountability, workforce engagement, and board diversity. Key Points: ..The revised Code focuses on the application of flexible Principles on a “comply or explain” basis. ...more

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