Corporate Governance On the Horizon

Autumn 2023

Our new briefings aim to help clients to plan ahead and focus on some of the major legislative and regulatory developments which are set to impact on governance and reporting at UK companies and LLPs over the next few years.

They include:

1. audit and governance reforms, the scope of which is now unclear following a significant change of government policy on 16 October, but which have the potential to affect internal controls, risk management, assurance policies and how you report on them,

2. the ongoing development of diligence and reporting regimes which will frame your approach to assessing and disclosing climate and wider sustainability risks,

3. for listed companies, the proposed shake-up of the UK listing regime, which will affect the continuing obligations you will need to comply with, and the drive towards greater efficiency through the digitisation of shares, and

4. measures to fight economic crime and to make UK corporate structures more transparent, which will mean checking on anti-fraud controls and administrative procedures.

The scope, likely impacts and timing for each issue are discussed further in our guides.

For a summary of key events expected to occur in 2023/24 and beyond, see also the timelines at the back of our briefings.