UK Corporate Governance Code 2024

This UK Corporate Governance Code (2024) Playbook is based on the Financial Reporting Council’s UK Corporate Governance Code | January 2024.

 

The Code is applicable to companies with a premium listing on the London Stock Exchange, regardless of where they are incorporated. To comply with elements of the UK Listing Rules these companies must apply the Principles of the Code and comply with, or explain against the Provisions.

Corporate Governance is not only important for the largest companies, all companies should have appropriate systems, policies and practices in place, therefore many companies that are not required to follow the UK Corporate Code choose to do so.

While the UK Corporate Governance Code does not apply to private companies, large private companies that are in scope of The Companies (Miscellaneous Reporting) Regulations 2018 are required to disclose their corporate governance arrangements. The Wates Principles provide a framework for these companies to fulfil this requirement.  

The UK Corporate Governance Code Playbook addresses the following section’s principles and provisions:

  • Section 1 – Board leadership and company purpose
  • Section 2 – Division of responsibilities
  • Section 3 – Composition, succession and evaluation
  • Section 4 – Audit, risk and internal control
  • Section 5 – Remuneration

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Based on Authoritative Sources

 

Legislation Gov UK

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