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As the 2026 AGM and reporting season passes its peak, we take stock of what we’ve seen across the market so far this year—and look ahead to what the future may bring.
Key themes covered include:
- AGM formats, including the continued discussion around virtual-only AGMs
- market practice and voting trends for disapplication of pre-emption rights resolutions
- first reporting under the UK Corporate Governance Code 2024, and preparations for reporting under Provision 29
- executive compensation, including the market response to the Investment Association’s revised Principles of Remuneration and the ongoing drive for competitiveness with U.S. executive pay
- an update on climate-related governance, including climate-related resolutions, reporting and shareholder dissent, and developments in sustainability-related reporting (UK SRS and ISSB alignment, FCA proposals, and the EU Omnibus I impact on CSRD/CSDDD), and future reporting readiness.
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