UK corporate reporting 2023/24 - Recent developments and guidance for listed companies

This briefing summarises recent developments and guidance from regulators and investors to help UK listed companies prepare their 2023/24 annual reports. 

For many companies, new rules on diversity information and performance against diversity targets, as well as new requirements on publishing TCFD-aligned climate information, will apply for the first time in their 2023/24 annual reports. 

Companies will again be reporting against the background of economic and geopolitical uncertainty. Many of the messages in regulators’ guidance on reporting will be familiar from last year.