Our latest UK Governance & Risk briefings bring together and summarise some of the major governance and reporting related developments from the first half of this year which are relevant to UK listed companies, as well as private companies and LLPs.
Whilst the government’s focus may shift over the next few months with a change of prime minister, to help legal and governance teams to plan ahead, we have also highlighted key dates and timings which have been set so far and which it may be helpful to bear in mind.
For more information about any of these topics, please get in touch with your usual Linklaters contact.
Developments relevant to UK corporates generally which are summarised in these guides include:
- government and regulatory policies for reducing business burdens and encouraging economic growth
- new disclosure obligations, proposals and guidance, including in relation to the new UK Sustainability Reporting Standards (UK SRS), supplier payment practices, and ethnicity and disability pay gaps
- accounting reforms, which will introduce software-only filings, amongst other changes
- administrative changes as a result of the continued implementation of the Economic Crime and Corporate Transparency Act (ECCTA)
- AI challenges and governance
- dealing with heightened cybersecurity risks
- the wide-ranging changes to the relationship between employers and workers
- new risks of incurring criminal liability for actions taken by senior managers and increased enforcement of the economic sanctions regimes
- developments relevant to director disqualification rules
In addition, our dedicated guide for UK listed companies includes information about:
- the ongoing reforms affecting the UK’s capital markets and financial services framework, and proposed reviews of FCA rules
- new internal control and risk management disclosure requirements under Provision 29 of the UK Corporate Governance Code
- stewardship approaches and investor and proxy advisor expectations
- key trends emerging from the 2026 AGM season so far
- market transparency, regulation and recent FCA enforcement activity