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The UK Corporate Governance Code, 2018

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Summary

The 2018 revision applies to accounting periods beginning on or after 1 January 2019. It places greater emphasis on relationships between companies, shareholders and stakeholders. It also promotes the importance of establishing a corporate culture that is aligned with the company purpose, business strategy, promotes integrity and values diversity. The Code focusses on the application of the Principles and reporting on outcomes achieved. For the Code's Provisions, companies should disclose how they have complied with these or provide an explanation appropriate to their individual circumstances.

Thumbnail image for The 2018 revision applies to accounting periods beginning on or after 1 January 2019. It places greater emphasis on relationships between companies, shareholders and stakeholders. It also promotes the importance of establishing a corporate culture that is aligned with the company purpose, business strategy, promotes integrity and values diversity. The Code focusses on the application of the Principles and reporting on outcomes achieved. For the Code's Provisions, companies should disclose how they have complied with these or provide an explanation appropriate to their individual circumstances.
Issuer

United Kingdom

Year

2018

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Transportation & Warehousing
  • Professional, Scientific, & Technical Services
  • Public administration
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 5: Gender Equality

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