Contents

Preparing for the 2026 UK Stewardship Code

The FRC has published a report to support signatories preparing for the updated Stewardship Code,

which takes effect from 1 January 2026.

US Board Index 2025

S&P 500 boards continued to take a strategic approach to renewal in 2025, with boards favouring experienced profiles, according to the Spencer Stuart US Board Index 2025.

South African CG Code update

The King V Code on Corporate Governance in South Africa has been published. The updated Code introduces a new disclosure regime and reflects developments in independence, sustainability reporting, whistleblowing and remuneration governance.

Audit committee concerns

Preparing for activist investors

UK non-executive remuneration guidance

UK smaller listed company reporting

Boards, AI and the future of effective governance

Phil Considine argues that boards must integrate AI into their strategic and oversight processes in ways that preserve human accountability.

Automation without accountability

Susan Taylor Martin looks at the results of a recent BSI survey into how businesses globally are self-regulating on AI implementation.