This half-yearly update briefing summarises the major
developments in UK corporate law and regulation which have occurred
over the last six months and which will be of relevance to UK
listed companies.
'On the horizon' – the more material
developments we expect to see in the next 6-12 months:
TCFD reporting for all companies for financial
years starting on or after April 2022 – see item E1 below
Diversity reporting for listed companies for
financial years starting on or after April 2022, but the FCA is
encouraging early adoption – see item C3 below
Companies House reform that will impact all
companies due to the extensive nature of the proposals – see
item A1 below
Wide ranging audit and corporate governance
reform which will impact many large and listed companies –
see item F1 below
