A&O Shearman was formed in 2024 via the merger of two historic firms, Allen & Overy and Shearman & Sterling. With nearly 4,000 lawyers globally, we are equally fluent in English law, U.S. law and the laws of the world’s most dynamic markets.
This combination creates a new kind of law firm, one built to achieve unparalleled outcomes for our clients on their most complex, multijurisdictional matters – everywhere in the world. A firm that advises at the forefront of the forces changing the current of global business and that is unrivalled in its global strength.
Our clients benefit from the collective experience of teams who work with many of the world’s most influential companies and institutions, and have a history of precedent-setting innovations.
Together our lawyers advise more than a third of NYSE-listed businesses, a fifth of the NASDAQ and a notable proportion of the London Stock Exchange, the Euronext, Euronext Paris and the Tokyo and Hong Kong Stock Exchanges.
On 19 July 2018, the Companies (Miscellaneous Reporting) Regulations 2018 were published. These introduce mandatory requirements for some companies to report on employee ...
within Insolvency/Bankruptcy/Re-Structuring, Environment and Law Department Performance topic(s)
On 19 July 2018, the Companies (Miscellaneous Reporting)
Regulations 2018 were published. These introduce mandatory
requirements for some companies to report on employee and
stakeholder engagement, and provide information on the ratios
between CEO and average staff pay. They also require large private
and public companies to expand the required content of their
strategic report. Specifically, the strategic report will be
required to include a "Section 172(1) statement"
describing how directors have had regard to the matters set out in
section 172 of the Companies Act.
The regulations come into force on 1 January 2019 and apply in
relation to the financial years of companies beginning on or after
1 January 2019.
The Companies (Miscellaneous Reporting) Regulations 2018 have
also been considered in greater detail in a Shearman & Sterling
client briefing entitled "New UK Corporate Governance Code and
other Governance Developments," which can be found
here.
The Companies (Miscellaneous Reporting) Regulations 2018 can be
found here:
