27 Jul 2020

All change, no change? Corporate reporting in the post-Brexit world

With little sign of substantive progress in the negotiations on the future of the UK-EU relationship, UK companies must once again consider preparing for the possibility of a no-deal or “minimal deal” scenario at the end of the transition period (31 December 2020). An immediate issue for UK companies is how the expiry of the transition period will affect their corporate reporting obligations – both financial and non-financial – many of which are currently derived from EU law.

This briefing considers the state of play for UK companies immediately following the transition period and how that is likely to develop beyond 2021. Particular attention is paid to the wide-ranging and ongoing development of the “ESG” reporting framework on a global, EU and UK level. From the perspective of both financial and non-financial reporting, it would appear that the position for UK companies will be one of ongoing substantive alignment with the EU framework in the post-Brexit world.


This material is provided for general information only. It does not constitute legal or other professional advice.

Contact Information
Jeff Twentyman
Senior Consultant at Slaughter and May
Samuel Franklin
Associate at Slaughter and May
Alfred King
PSL Counsel at Slaughter and May