The quick, easy way to make sure your Annual Report is fully compliant

The 2024/25 edition of the “Company Secretary's Handbook – The annual report of a listed company”, produced by AG's Governance & Compliance Team has been published and is now available to purchase.

Aimed at UK-incorporated, main market companies with equity shares listed in the equity shares (commercial companies) category of the Official List and having a 31 December 2024 financial year-end, the Handbook is designed to guide company secretarial and reporting teams through this year's annual reporting requirements and challenges.

Key issues reflected in this year's edition include:

• Regulatory expectations - Regulatory focus areas and disclosure expectations for reporting in 24/25, with a continued emphasis on risks and uncertainties.
• Climate and nature – Reminder of the opportunities to enhance TCFD-reporting ahead of the introduction of the UK Sustainability Reporting Standards, and to take account of the latest TNFD guidance.
• Ethnic diversity - Reminder for FTSE 350 listed companies to report progress made over the past 12 months against voluntary senior management ethnic diversity targets as expected by the Parker Review.
• Governance – Opportunities to align reporting, on a voluntary basis, to the expectations of the 2024 version of the FRC's UK Corporate Governance Code.
• Reform of UK Listing Rules – Updated regulatory references and minor changes to reporting requirements as a result of the new lighter touch listing regime, including for listed companies with a controlling shareholder.
• Remuneration – The shift in investor scrutiny of executive pay, recognising a more flexible and less prescriptive approach to structuring remuneration and in a manner that supports business needs and enhances competitiveness.