The Climate Change Act 2008 requires the Government to introduce regulations by 6 April 2012 specifying the information about greenhouse gas emissions to be included in the directors’ report. For details, click here.

Corporate governance: European Corporate Governance Guidelines for small and mid-cap quoted companies published by the QCA

The Quoted Companies Alliance (QCA)1, has published (24 May 2011) a set of high-level corporate governance principles which aim to promote effective corporate governance for small and mid-cap quoted companies across Europe.2 A number of the Guidelines, which emphasise the need for a proportionate and principles-based approach, reflect the provisions applicable to UK listed companies found in the UK Corporate Governance Code. The Guidelines, which are non-binding and are expressed as suggestions, are available at: http://www.theqca.com/article_ assets/articledir_88/44421/EuropeanCorpGovGuidelines_May2011_Final.pdf