Contents

Modernising corporate reporting

A wide-reaching consultation on modernising corporate reporting in the UK has been launched by the Government. Views are sought on aspects of UK company law, including the procedure for declaring and distributing dividends, whether there are currently any information gaps in reporting and whether reporting requirements for private companies and public companies should be aligned.

Board AI governance

Analysis by Morgan Stanley’s Institute for Sustainable Investing explores how corporate leaders are building governance structures to support responsible AI use and also looks at S&P 500 board composition to assess AI skills amongst non-execs.

Adoption of decision-making AI

AI-related costs

Effective challenge

Paul Furey and Angus MacGregor consider the art of high-value challenge on boards and executive teams.

Lower dissent, growing uncertainty

Kevin O’Neill and Daniele Vitale look at lessons to be learned from Europe’s 2026 AGM season.

Governing specialist risk

Gerrad Olisa-Ashar looks at the issues surrounding boards’ governance of specialist risk and argues that most of the current frameworks are not sufficient.

Governance - the changing landscape

Jade Flint and Louise Wilson consider how companies and directors should navigate a much-changed compliance landscape.