Although some companies have embraced the opportunities the revised UK Corporate Governance Code offers, the FRC has found in its Review of Corporate Governance Reporting that this was “not consistent across the board”.
The review, made up of a random sample of 100 companies, which included both FTSE 100 and 250 companies, as well as Small Cap companies, found that some companies “continue to treat the code as a box-ticking exercise”, according to the FRC.
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