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Corporate weekly: WFE Transition Equity Principles, section 994 unfair prejudice cases, FRS 101 amendments, and key regulatory consultations and dates (28 May 2026)

In this issue: Environmental, social and governance issues Members Financial reporting obligations Daily and weekly news alerts Dates for your diary Trackers Useful information Environmental, social and governance issues WFE’s draft Transition Equity Principles aim to support credible Net Zero transition pathways The World Federation of Exchanges (WFE), the industry association for exchanges and clearing houses, has issued industry-endorsed Transition Equity Principles spanning exchanges worldwide. The proposals are designed to expand capital access for businesses pursuing decarbonisation goals, while equipping investors with decision-useful disclosures on issuers’ transition plans. See: LNB News 26/05/2026 44. Members Isilay v AVP Capital A FCPI and others [2026] EWHC 1254 (Ch) The Chancery Division declined the Respondents’ bid to strike out or obtain summary judgment regarding the addition of the Sixth Respondent (Blue Cloud) and the contention that board observers acted as de facto...

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NEWS
Companies House equality impact assessment: identity and Registrar verification pose accessibility risks but are proportionate and compliant with equality duties; implementation proceeds with ongoing monitoring

Companies House has published an equality impact assessment of its identity verification service and Registrar verification routes. The review explores how verification rules affect company directors, persons with significant control (PSCs), and other comparable officers......

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NEWS
WFE publishes draft Transition Equity Principles to facilitate Net Zero transition finance and decision-useful issuer information across global exchanges and clearing houses; formal consultation to follow

The World Federation of Exchanges (WFE), representing the exchanges and clearing houses, has issued industry-endorsed Transition Equity Principles that apply to exchanges across all jurisdictions......

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NEWS
UK corporate and capital markets weekly: QCA response to FCA CP26/5 (UK SRS), Jinxin v Auletta deceit claim, MAR disclosure delay, key consultations, deadlines and trackers—16 April 2026

In this issue: Environment, social and governance issues Due diligence and disclosure Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Environment, social and governance issues Quoted Companies Alliance responds to FCA consultation CP26/5 The Quoted Companies Alliance (QCA) has filed its response to CP26/5, the Financial Conduct Authority’s consultation on the proposed UK Sustainability Reporting Standards (UK SRS). The initiative is designed to align listed companies’ sustainability disclosures with the International Sustainability Standards Board (ISSB) framework, with application anticipated from January 2027. While the QCA backs greater consistency and comparability in sustainability reporting, it cautions against regulatory creep. Although UK SRS one and two are intended for Main Market issuers, the QCA notes advisers and investors may treat them as a benchmark for AIM companies. It calls for...

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UK and EU equity capital markets regulation (general)—overview

UK equity capital markets regulation FSMA 2000


This overview guides you through the Corporate content within the UK and EU equity capital markets regulation-general subtopic, and points to the relevant materials.

The Financial Services and Markets Act 2000 (FSMA 2000) sets the overall framework for financial services legislation and supervision in the UK. It establishes a single regulator for the financial services sector, the Financial Conduct Authority (FCA). More detailed regulation appears in the FCA Handbook, which contains rules the FCA makes under powers granted by FSMA 2000. The FSMA 2000 provisions most pertinent to equity capital markets regulation are:

  • FSMA 2000, Part II, which lays down the general prohibition on unauthorised persons undertaking regulated activities in the UK and the details of the financial promotion regime
  • FSMA 2000, Part VI, which requires the FCA to maintain the Official List and sets out when a prospectus must be published (the prospectus provisions were amended following implementation of the Prospectus Regulation)
  • FSMA 2000, Part VIII, which contains provisions relating to the...
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