UK Corporate Governance Code resources

The UK Corporate Governance Code (UKCG Code) is administered by the Financial Reporting Council (FRC). It applies to any company with a listing of equity shares in the equity shares (commercial companies) category and sets out standards of good practice for the management and control of those companies.

To meet certain requirements of the UK Listing Rules, a company listed in the commercial companies category must apply the principles of the UKCG Code and comply with, or explain why it has not complied with, each of its provisions. In addition, many other companies choose to apply the principles of the UKCG Code and comply and explain under its provisions, although they are not required to do so.

In July 2018, the FRC