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UK law and governance - Coggle Diagram
UK law and governance
Companies law
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EU directives derive from the EU. They are initiated by the European Commission and then agreed as legislation by the European Council and European Parliament through a process known as the co-decision procedure' Once agreed an EU directive has to be implemented by EU states within a certain timeframe
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Since the introduction of CA2006, several regulations have been introduced
CA2006 (Strategic Report and Directors Report) Regulations 2013: Introduced a requirement for companies (excluding small companies) to include a strategic report rather than a business review in their annual report and accounts
The Large and Medium Sized Companies and Group (Accounts and Reports) Regulations 2013: New rrequiremenets for the reporting of directors remuneration
The Companies (Misc. Reporting) Regulations 2018: In a response to the government's green paper on corporate governance reforms published in Nov 2016 and the Department for Business, Enterprise and Industrial Strategy (BEIS) Select Committee inquiry. They cover the following topics
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Guidance for companies on s.172 of CA2006 requirements relating to directors having a regard to employee interests and fostering relationships with customers, suppliers and others
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