15 December 2017
No major changes are required to companies' AGM notices for 2018.
However, there are a number of narrative reporting changes, including the requirement to include a non-financial information statement in this year's strategic report.
Further narrative reporting changes are around the corner as a result of the Government's response to its November 2016 Green Paper on corporate governance reform. Notably, the FRC has recently published for consultation an updated form of the UK Corporate Governance Code and the Government will publish legislation in the new year requiring large companies (both public and private) to report on how directors comply with their statutory duties and requiring large listed companies to reveal the pay ratio between their CEO and their average UK worker.