| 1 | A guide to PLC's UK corporate governance materials A guide to PLC's UK corporate governance materials. | Practice note: overview | Maintained |
| 2 | UK Corporate Governance Code: overview This note provides an overview of the UK Corporate Governance Code. | Practice note: overview | Maintained |
| 3 | Accounting standards An outline of UK and international accounting standards requirements under the Companies Act 2006. This note covers the law applicable to financial periods beginning on or after 6 April 2008. | Practice notes | Maintained |
| 4 | Business review This note outlines the narrative reporting requirements of the business review element of the directors' report under section 417 of the Companies Act 2006. It includes details of the replacement of the business review with a strategic report in accordance with the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013, which have effect in relation to financial years ending on or after 30 September 2013. | Practice notes | Maintained |
| 5 | Climate change issues for investors, shareholders and ... A practice note on climate change issues for institutional investors, shareholders and insurers. | Practice notes | Maintained |
| 6 | Directors' report: comparison between Companies Act 2006 ... A note outlining the changes to the law on directors' reports under the Companies Act 2006 (CA 2006 ). For more detailed information and analysis, see Practice note, Directors' report: and Practice note, Business review. Part 15 (accounts and reports) other than section 417 (Contents of directors' report: business review) and section 463 (Liability for false or misleading statements in reports) came into force on 6 April 2008. Generally, the requirements on the form and content of accounts and reports in Part 15 are effective for accounting periods beginning on or after 6 April 2008. Section 417 came into force on 1 October 2007 for reports for financial years beginning on or after 1 October 2007 and section 463 applies to reports sent on or after 20 January 2007. | Practice notes | 06-Jul-2011 |
| 7 | EMAS, ISO 14001 and other environmental management ... This note provides a brief summary of the EU Eco-Management and Audit Scheme (EMAS), International Organization for Standardization (ISO) 14001 and related environmental management systems. | Practice notes | Maintained |
| 8 | Environmental policies A practice note on drafting an environmental policy for a company or other organisation. | Practice notes | Maintained |
| 9 | Environmental reporting for companies: mandatory A practice note setting out what companies must do to comply with mandatory environmental reporting requirements. | Practice notes | Maintained |
| 10 | Environmental reporting for companies: voluntary A practice note setting out how companies can engage in voluntary environmental reporting. | Practice notes | Maintained |
| 11 | Internal control: the Turnbull guidance Good internal controls should ensure that the company's management systems, accounting records, asset maintenance and compliance issues are operating correctly. This note details the board's responsibilities for internal control, the recommendations of the Turnbull guidance and practical steps for their implementation, the risks to be covered, establishing an effective internal control system and reviewing it, and reporting to shareholders. | Practice notes | Maintained |
| 12 | UK Corporate Governance Code: disclosure statement in ... This note outlines the obligation under the Listing Rules for companies with a premium listing to disclose in their annual financial reports whether or not they have complied with the UK Corporate Governance Code. | Practice notes | Maintained |
| 13 | Whistleblower protection A note outlining the protection given to whistleblowers at work in Great Britain, including the elements that make up a protected disclosure, issues of causation and burden of proof, and practical tips for bringing and defending claims. For a strategic approach to minimising the problems associated with whistleblowing in the workplace, see Practice note, Effective whistleblowing policies. | Practice notes | Maintained |