2026 AGM and reporting season: what to expect
08 January 2026
This briefing summarises key developments to be aware of when preparing for 2026 annual general meetings and compiling the narrative aspects of annual reports.
It is aimed principally at UK-incorporated listed companies. It also covers material developments for AIM companies. The headline points we cover are set out below.
Considerations for 2026 AGMs
- Resolutions and practice in 2025
- Key points from various updated voting guidelines for 2026
- AGM reminders for AIM companies
- Horizon scanning - issues relevant to AGMs in the future
Considerations for 2026 narrative reporting
- The Financial Reporting Council's views on corporate reporting
- Reporting by listed companies pursuant to the 2024 FRC UK Corporate Governance Code
- Remuneration, diversity and sustainability reporting
- Reporting by AIM companies in light of the 2023 QCA Corporate Governance Code
- Horizon scanning – issues relevant to narrative reporting in the future
At the end of the briefing we also set out, and link to, key documents published in 2025.
Having dissected the latest round of company AGMs at the Ashurst Governance & Compliance (AGC) Conference, our experts regroup to pinpoint the trends that companies should watch out for in 2026. To listen to the podcast click here.
If you missed our AGC Conference, you can find all of the session materials, a recording of proceedings and links to other useful materials on our event page here.
