Highlights

• FRC publishes guidance to help organisations report under UK Stewardship Code 2026.
• Guidance is optional and provides suggestions for reporting stewardship activities.
• Reporting under the Code helps asset managers, asset owners, and service providers show long-term sustainable value creation.

The Financial Reporting Council (FRC) has published its guidance to support Stewardship Code reporting under the UK Stewardship Code 2026.

The updated Code, released in June, introduces reporting for applicants for the first time.

After soliciting feedback from stakeholders, the FRC made amendments and finalised the guidance.

Read More: ESG Investing: The Transition from Stewardship to Integration

FRC also extended gratitude to those who sent in comments and engaged in the consultation process.

The guidance is optional and non-prescriptive, thereby giving suggestions on the types of information organisations may include in their reports to explain their approach to stewardship.

The Code recognises that asset owners, asset managers, and their service providers differ in size, structure, and investment strategies, so stewardship activities vary. This flexibility allows organisations to describe how they conduct stewardship without following a rigid template.

The UK Stewardship Code 2026 maps out principles of effective stewardship and sets high standards of transparency for organisations involved in investment management.

Also Read: Understanding the Carbon Disclosure Project (CDP), Scores, Climate & Sustainability

Throughout 2026, the FRC will continue engagement with signatories to support their transition to reporting under the updated Code.

More information on the Code, guidance, and reporting during this transition year is available on the FRC website.

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