Existing coverage focus areas
United Kingdom corporate reporting — The January 2025 briefing on the 2024 UK Corporate Governance Code internal controls declaration addresses Provision 29 attestations, audit committee reporting, and workforce engagement expectations for…
- United Kingdom corporate reporting — The January 2025 briefing on the 2024 UK Corporate Governance Code internal controls declaration addresses Provision 29 attestations, audit committee reporting, and workforce engagement expectations for premium-listed companies.
- Retail financial conduct — The July 2025 FCA Consumer Duty board review milestone covers UK conduct risk and vulnerable customer reporting expectations.
- Canadian financial services outsourcing — The August 2025 OSFI Guideline B-10 maturity check highlights third-party governance requirements for federally regulated financial institutions.
- Asia-Pacific governance diversification — New 2025 coverage features Hong Kong’s board diversity compliance deadline, Hong Kong’s IFRS S2-aligned climate governance upgrade, Singapore’s transport sector climate reporting mandate, South Korea’s mandatory ESG disclosure go-live, India’s secretarial compliance attestation cycle, Japan’s Prime Market female director mandate, and Indonesia’s POJK 51 sustainability reporting deadline.
- Continental European resilience and reporting — EU institutions now feature in depth through the Digital Operational Resilience Act board briefing, the first CSRD filing cycle guide, and Switzerland’s climate reporting debut.
- Latin American ESG oversight — Chile’s General Rule 461 inaugural filing complements Brazil’s Resolution 200 analysis and expands coverage of board-led sustainability controls.
- North American board diversity — The Nasdaq two-diverse-director deadline sits alongside the FCA SDR milestone to map stewardship obligations for global asset managers and issuers.
- Asset manager sustainability governance — The UK SDR entity-level disclosure go-live for asset managers extends UK coverage into investment stewardship and transition planning oversight.
- Historic governance baselines — Newly published 2020–2023 briefs capture Japan’s Stewardship Code revision, MAS individual accountability guidelines, SEC amendments to the shareholder proposal rule, SEC proxy voting advice amendments, SEC human capital disclosure modernization, SEC’s Climate and ESG Task Force launch, the UK’s Restoring Trust in Audit and Corporate Governance consultation, the EU CSRD proposal, SEBI’s LODR third amendment, SEBI’s BRSR mandate, SASAC’s compliance measures for central SOEs, SGX’s climate reporting and board diversity rules, HKEX’s Corporate Governance Code overhaul, FCA diversity disclosure targets, the EU CSDDD proposal, the SEC climate disclosure proposal, the SEC ESG fund and Names Rule proposals, SEC clawback listing standards, the EU gender balance directive, the EU Council’s CSDDD general approach, the Federal Reserve’s climate risk principles, OSFI’s climate risk guideline, Tokyo Stock Exchange capital-efficiency push, the FRC audit committee minimum standard, the FRC’s 2023 Corporate Governance Code consultation, the EU ESRS delegated act, the ISSB’s IFRS S1 and S2 issuance, SEC cybersecurity governance rule, OECD Principles refresh, and Brazil’s ESG rating regime, alongside earlier additions spanning the FCA’s TCFD listing rule, MAS environmental risk guidelines, SEC approval of Nasdaq’s diversity rule, Japan’s Corporate Governance Code revision, IFRS Foundation launch of the ISSB, SEBI’s ESG rating provider regime, SEC pay-versus-performance disclosures, and EU CSRD adoption to close historic gaps across public, financial, technology, and nonprofit-linked sectors.
These briefings concentrated on UK and Canadian regimes with a financial services bias. They did not cover Asia-Pacific governance reforms, Latin American sustainability mandates, or public- and nonprofit-sector boards.
2024 backlog resolved in this release
- Asia-Pacific corporate governance codes — New 2024 coverage spans the Tokyo Stock Exchange capital-efficiency initiative, Singapore’s climate disclosure consultation, Malaysia’s MCCG 2024, Australia’s climate disclosure legislation, and the Bank of England’s (PRA) model risk principles.
- Latin American ESG oversight — Brazil’s ISSB-aligned Resolution 200 and Chile’s General Rule 501 now anchor regional sustainability governance expectations.
- Emerging market stewardship and nonprofit accountability — Nigeria’s nonprofit governance code and Kenya’s stewardship code extend beyond listed issuers into civil society and institutional investors.
- Public sector governance — The refreshed UK Corporate Governance Code for central government departments adds executive oversight obligations for departmental boards.
Outstanding opportunities
- Asia-Pacific state-owned enterprises — Future briefs should monitor reforms in markets such as Indonesia and India as they align state-owned enterprise governance with OECD 2024 guidance.
- Latin American ESG assurance — Mexico’s Comisión Nacional Bancaria y de Valores (CNBV) and Colombia’s Superintendencia Financiera are drafting assurance requirements that merit watchlist status.
- Municipal and nonprofit governance — US municipal bond issuers and Latin American foundations are introducing board audit committee mandates that would diversify sector coverage further.