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The UK Corporate Governance Code (2018)

United Kingdom Current 2018

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 name

Financial Reporting Council (FRC)

More information

The first version of the UK Corporate Governance Code (the Code) was published in 1992, and they start to do revision every 2years at some point. Check there website for the update:

Comply or explain


Organizations covered by the instrument

Large private and listed companies

Target organization notes

Applies to all companies with a Premium Listing of equity shares

Industry scope

All/none specified

Disclosure venue

Annual report

ESG coverage- G (Governance)





United Kingdom



Date of publication


Issuer type

Governments (governmental department, agency)

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


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