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UK corporate update: ESG reporting (UK SRS), FRC guidance, Stewardship Code 2026 transition, Takeover Panel Notes, DUAA 2025 commencement, EU CSRD/CSDDD changes—week of 5 February 2026

Published on: 05 February 2026

Published by a LexisNexis Corporate expert
Legal News
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In this issue:

  • Environmental, Social and Governance Issues
  • Accounts and reports
  • Corporate Governance
  • Public company takeovers
  • Data Protection
  • Daily and weekly news alerts
  • Dates for your diary
  • Trackers
  • Useful information

Environmental, Social and Governance Issues

FCA consults on UK Sustainability Reporting Standards

The Financial Conduct Authority (FCA) is seeking feedback on bringing listed companies’ sustainability statements into line with the UK Sustainability Reporting Standards (UK SRS). Consultation paper CP26/5 invites opinions on substituting the FCA’s existing disclosure regime, which is aligned to the Task Force on Climate-related Financial Disclosures (TCFD), with a UK SRS-based reporting model for relevant listed entities. Submissions are requested by 20 March 2026. See: LNB News 30/01/2026 58.

Accountancy Europe publishes factsheets on Omnibus Directive changes to CSRD and CSDDD

Accountancy Europe has released factsheets examining the EU Omnibus Directive, which revises both the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). The measures were approved by the European Parliament on 16 December 2025. Under the revised CSRD, coverage is confined to large undertakings employing more than 1,000 staff and recording annual turnover of at least €450m, while listed small and medium-sized enterprises (SMEs) are completely exempt...

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