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Corporate governance reporting highlights

Areas for future focus

The FRC’s November 2021 Review of Corporate Governance Reporting delivered key messages and expectations for improvements in corporate governance reporting. In Corporate governance reporting highlights: Areas for future focus, we explore these messages, set out the underlying source of legal and / or regulatory requirements and provide examples of better disclosure.

The topic areas we cover are mainly those highlighted in the FRC’s 2021 Review but we have also included other hot topics and emerging areas to help you stay ahead of the game. As the FRC works towards issuing consultations on revisions to the UK Corporate Governance Code in 2023, companies will wish to ensure their existing disclosures are of a high standard and meet regulatory expectations.

We focus in this report on disclosures by premium listed companies, but of course the examples will also be useful to other companies looking for examples of disclosure in practice.

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