Advancements in artificial intelligence (AI) have the potential to disrupt business models and not just what we do in our work but also how we do it.  In this article, we reflect on some of the conversations we are currently hearing about the impact of AI on boards, corporate governance and the company secretarial profession.

The Economic Crime and Corporate Transparency Act (“ECCTA”, the “Act”) received Royal Assent in October 2023, heralding the start of a substantial package of reforms aimed at tackling economic and financial crime.

Share options are a common and attractive way to incentivise directors and employees as they allow the company to conserve cash, encourage long-term decision-making and act as a retention mechanism. In this guide we will only consider the accounting valuation requirements under IFRS and UK GAAP which are almost identical in their requirements.

The Quoted Companies Alliance has today published its updated QCA Corporate Governance Code (2023 Code). The QCA Code is specifically designed for small and mid-cap companies, with more flexible governance recommendations than the FRC’s UK Corporate Governance Code.

The Energy Savings Opportunity Scheme (ESOS) is a mandatory energy assessment scheme which requires certain large organisations in the UK to assess their energy usage every four years.

Significant progress has been made to improve gender and ethnic diversity in board and senior management positions across UK PLCs; age diversity has been comparatively less well explored.

Several high-profile corporate failures over the last decade, and the challenging operating environment in which companies are likely to be operating over the short- to medium-term, have placed board performance under renewed scrutiny. Shareholders and stakeholders have much to lose from lacklustre or failing boards. So, why evaluate the board?

Share capital re-organisations, including consolidations and sub-divisions, can be a useful tool for companies seeking to improve the liquidity and marketability of its shares, whilst reducing administrative costs in the long-term.

Once afforded only a relatively minor role in a company’s governance framework, expectations on Nomination Committees continue to increase. Our latest in-depth article looks at the evolving role of the NomCo, some of the drivers for that evolution and sets out considerations for Committee Chairs and members to assess the future role and remit of the NomCo.

Environmental, social and governance (ESG) considerations are fast emerging as a crucial non-financial boardroom priority. In a recent survey, 31% of boards ranked ESG concerns among the top three emerging risks.

As many companies plan for their Annual General Meeting (AGM) in 2022, and against a backdrop of evolving expectations on how AGMs can and should be held, we consider in this article some of the key areas for Boards to be thinking about as they plan for their next round of shareholder meetings.