FRC Launches Consultation on Updates to UK Stewardship Code

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Published: 11 November 2024

The Financial Reporting Council (FRC) has today launched its consultation on significant updates to the UK Stewardship Code, focusing on supporting economic growth and investment and delivering increased transparency for millions of UK investors, savers and pensioners. The FRC also wants to streamline reporting requirements and reduce burdens for signatories and ensure a clearer focus on the purpose of Stewardship and the outcomes that it delivers.

The UK Stewardship Code has raised standards of Stewardship in the UK and is recognised globally as driving best practice in the industry. It operates as part of a comprehensive regulatory framework, working alongside the FCA's oversight of financial markets, the Pensions Regulator's protection of member interests, and the DWP's pension scheme regulations. While the Code is voluntary, it complements these regulatory requirements by promoting transparency and good practice in stewardship, contributing to the UK’s reputation as an attractive destination for global investment. The good reputation and effectiveness of the Code is reflected in the number of global investors and asset managers that choose to sign up.

The consultation, which runs until 19 February 2025, follows extensive engagement with over 1,500 stakeholders during 2024 and reflects four years of analysis of reporting against the 2020 Code. The FRC is encouraged by the high level of engagement ahead of this launch which has ensured the proposals are focused on long-term sustainable value for clients and beneficiaries while taking a proportionate approach to reporting requirements.

For the first time in the Code, there is a separate dedicated Principles for different service providers, including proxy advisers and investment consultants, to help promote insightful reporting on how they support stewardship activity through the whole of the investment chain. This change reflects their continued influence in global capital markets.

In another first, and as a direct result of engagement with stakeholders during the pre-consultation phase, the Code will be supported by targeted guidance to help indicate the range of information that signatories might wish to include in their reporting.

Key proposals in the consultation include:

  • A revised and enhanced definition of stewardship that emphasises the need to create long-term sustainable value for clients and beneficiaries as a key outcome of good stewardship
  • A streamlined reporting process separating policy and activity disclosures to reduce reporting burdens
  • Targeted principles for different types of signatories and service providers, including for the first time, a dedicated Principle for proxy advisors
  • New guidance to support effective implementation and help signatories with the transition to the new reporting arrangements

"The UK Stewardship Code plays a vital role in promoting long-term value for millions of people who trust their hard-earned savings and pensions to the investment community in order to provide for their future. This consultation marks an important evolution of the Code, ensuring it maintains high standards of stewardship in a manner that continues to support UK growth and is more proportionate. In doing so, we aim to help enhance the attractiveness of the UK as a leading global destination for capital and its management.

" We are committed to maintaining the UK's position as a global leader in stewardship standards and activities. Our proposals reflect extensive stakeholder engagement the FRC has undertaken during 2024 and aim to reduce unnecessary reporting burden while ensuring savers and pensioners can better understand how their money is being managed on their behalf to create long-term sustainable value."

Richard Moriarty, FRC CEO

The consultation builds on interim measures announced in July 2024, which included reducing annual reporting requirements and providing greater clarity on stewardship outcomes which have already been welcomed by signatories and incorporated into their reporting models.

The FRC will host a series of engagement events during the consultation period to gather further feedback from stakeholders on these proposals and the updated Code is expected to be published later in 2025 for implementation and first reporting cycle in 2026.

See the full consultation document on the FRC website.

Listen to the latest FRC In-Conversation podcast on the Stewardship Code Consultation, with Director of Stakeholder Engagement and Corporate Affairs Kate O'Neill, Executive Director of Regulatory Standards, Mark Babington and Head of Stewardship, Andrea Tweedie.