The Financial Reporting Council (FRC) has published the revised UK Stewardship Code 2026, an updated set of principles which provides a framework for reporting that demonstrates high quality stewardship to support economic growth and investment.  

This is the first major update of the Code since 2020 and follows extensive stakeholder consultation with over 1,500 stakeholders, who overwhelmingly called for a reduction of the reporting burden for the 300 companies currently signatories to the framework.

As a result, the revised Code is expected to reduce the regulatory compliance burden by up to 30% when it comes into effect from 1 January 2026 with an initial transition year.