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Company Secretarial: UK Corporate Governance Code

16 December 2014

The latest changes to the Corporate Governance Code include new remuneration provisions

In September 2014, a revised UK Corporate Governance Code was issued following a period of consultation. The latest changes affect the remuneration of directors and how companies manage and report on risk. They also encourage a longer-term view of a company’s prospects. The changes take effect for accounting periods beginning on or after 1 October 2014.

Remuneration

A more robust stance has been taken on clawback. The code now states: ‘Schemes [of performance related remuneration] ...

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