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UK Corporate Governance Code, 2014 (formerly the Combined Code).

United Kingdom Expired 2014

The Code sets out norms of good practice in relation to board leadership and effectiveness, remuneration, accountability and relations with shareholders. All companies with a Premium Listing of equity shares in the UK are required under the Listing Rules to report on how they have applied the Code in their annual report and accounts.

Issuer name

Financial Reporting Council (FRC)

More information

The relevant section of the Listing Rules can be found at: The Code contains broad principles and more specific provisions. Listed companies are required to report on how they have applied the main principles of the Code, and either to confirm that they have complied with the Code's provisions or - where they have not - to provide an explanation. Some of the provisions of the Code require disclosures to be made in order to comply with them. These are summarized in Schedule B to the Code. A new edition of the Code was published in September 2014.

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

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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