Corporate Governance & Reporting
To foster the conditions for sustainable long term investment, it is vital that the market has confidence in the quality of corporate governance and reporting.
We publish the UK Corporate Governance and UK Stewardship Codes for directors and investors to implement. Integral to our governance regime is the principle of 'comply or explain', which has been shown to accelerate best practice in the boardroom and which gives investors a key role in holding directors to account.
We hold directors to account for the quality of their reports and accounts, monitoring compliance with relevant standards, whether issued by us or as otherwise required by the regulatory framework. We encourage Boards to adopt a philosophy of continuous improvement, providing investors with relevant and material information to support their decision making.