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Corporate update: FRC guidance on UK Stewardship Code 2026, ESRS ‘quick fix’ deferral, director duties ruling, ECCTA identity verification, plus key dates, trackers and practice note updates—13 November 2025

Published on: 13 November 2025

Published by a LexisNexis Corporate expert
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In this issue:

  • Corporate governance
  • Environmental, social and governance issues
  • Directors
  • Daily and weekly news alerts
  • New and updated content
  • Dates for your diary
  • Trackers
  • Useful information

Corporate governance

FRC publishes report to support transition to UK Stewardship Code 2026

The Financial Reporting Council (FRC) has issued ‘Preparing for the UK Stewardship Code 2026: Applying insights from current reporting’ to support signatories as they move to the refreshed Code, which comes into force on 1 January 2026. The publication offers pragmatic guidance and examples of high-quality disclosures to help asset owners, asset managers and service providers align with the Code’s simplified reporting framework. Under the 2026 Code, a dual reporting approach applies: a Policy and Context Disclosure must be lodged every four years, complemented by an annual Activities and Outcomes Report showing how the Principles are put into practice. The FRC’s paper also explores areas including engagement disclosures, the selection and oversight of external managers, voting in listed equities and stewardship across non-public equity asset classes...

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