Contents

Corporate governance reporting review

Companies reporting departures from Code provisions are increasingly providing clear, meaningful and context- specific explanations for their approach, according to the FRC’s Annual Review of Corporate Governance Reporting.

Virtual meeting guidance

The GC100 (the industry association of FTSE 100 general counsel and company secretaries) has published its Guidance: Virtual Meetings of Shareholders which addresses practical concerns around virtual meetings, focusing on shareholder engagement, transparency and board accountability.

Principles of remuneration 2026

The Investment Association has published its annual letter to remuneration committee Chairs on key remuneration issues ahead of the 2026 AGM season.

Board Value Index Reports

According to new research by Board Intelligence, directors in neither the UK and North America nor the Middle East are fully confident in their board’s ability to oversee and respond effectively to a major cyber-security incident or data breach.

US key regulatory challenges 2026

Japanese investor priorities

Transforming boards performance disclosure

Sean O’Hare argues that the introduction of Provision 29 of the UK Corporate Governance Code means board performance disclosure must now move from compliance to strategic communication.

Compliance as competitive edge

Girish Redekar looks at the importance of using predictive resilience to transform how companies think about competitive advantage.

2025 Corporate Governance Review

Claire Fargeot analyses the Grant Thornton 2025 Corporate Governance Review into FTSE 350 companies and finds that corporate governance has moved up boards’ agendas.