This briefing summarises recent guidance and other publications from regulators and investors to help UK premium-listed companies prepare their 2022/23 annual reports.
New regulatory requirements include the need to apply electronic format tagging to the notes to the IFRS financial statements and, for years beginning on or after 1 April 2022, the obligation to publish gender and ethnic diversity information, including performance against targets.
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For further information, please contact:
Judy Pink, Linklaters
judy.pink@linklaters.com