Technical Briefing August 2026

Of interest to all working in governance

NEW CGI RESEARCH LAUNCHED

We launched three new pieces of research at the CGI Conference on 7 and 8 July. 

The first of these, Governance in Absentia: managing leave from statutory office, has highlighted a significant gap in the legal and governance framework governing extended leave, raising concerns about accountability and responsibility when trustees, directors and other statutory officeholders step away from their duties for prolonged periods.

The report examines what happens when charity trustees, company directors and public appointees take extended periods of absence due to maternity leave, long-term illness, bereavement or caring responsibilities.

It found that, in many cases, individuals remain legally responsible for decisions and actions taken by an organisation despite being absent from their role, with no clear framework governing how responsibilities should be managed during that period.

This lack of clarity creates governance risks for organisations and individuals alike, potentially weakening accountability, creating uncertainty around decision-making responsibilities and discouraging talented people from taking on board and trustee roles.

Of interest to all working in governance

NEW CGI RESEARCH LAUNCHED

Equipping Governance Professionals to Lead AI Conversations is another report launched at the CGI Conference on 7 July. 

Artificial intelligence is rapidly reshaping corporate governance, but adoption is outpacing oversight. Across sectors, organisations are embedding AI into operational processes while governance frameworks lag, creating a structural gap between how decisions are made and how accountability is exercised.

Evidence from cross-sector roundtables and survey data shows that AI adoption remains fragmented, operational, and largely bottom-up. Board visibility is often limited, and formal governance structures are not evolving at the same pace as deployment. As a result, AI risk is no longer purely technical, it has become a core governance, assurance, and accountability issue.

This report examines how artificial intelligence is transforming governance, accountability, and decision-making across organisations. Drawing on cross-sector research and insights from governance professionals, the report explores the opportunities and risks created by AI adoption, from fiduciary duties and board oversight to governance capability, organisational resilience, and the future role of the governance profession.

The report findings highlight a growing gap between AI implementation and governance readiness, offering practical guidance to help boards and governance professionals maintain accountability, strengthen oversight and build the skills needed to govern AI-enabled organisations with confidence.

Of interest to all working with boards

NEW CGI RESEARCH LAUNCHED

Effective Board Reporting was the third report launched at the CGI Conference on 7 July. 

In 2018, the Chartered Governance Institute UK&I worked with Board Intelligence on a project to understand the main challenges to effective board reporting, to identify actions that could be taken to assist organisations to address these challenges. We heard from more than 80 governance professionals representing organisations of all sizes and sectors on how board reporting (i.e. the preparation of reports and other papers that are discussed at board meetings) operated in their organisations.

Much has changed since we first published this guidance in 2018.  Organisations operate in a more volatile environment, under sharper scrutiny, with more variables to factor into their decision-making at every turn. New questions, from geopolitical risk to how boards should govern AI, compete for limited time. And the volume of information that directors need to engage with has grown far quicker than the hours they have available to read it.

More data has not made boards better informed. Too often it buries the signal that matters under everything that might. A board pack that reports everything leaves directors to do the distilling – work that should have been done before the papers reached them.

That is the challenge this updated guidance sets out to meet. It is the product of a partnership between the Chartered Governance Institute UK & Ireland and Board Intelligence, and of the governance professionals who told us what their work demands of them today. Our aim is simple: to help you give your board the things it needs.

Of interest to those working in charity or education governance

OPPORTUNITY FOR MEMBER INPUT

The since renamed Department for Business, Innovation, Science and Trade (DBIST) (formerly the Department of Business and Trade, DBT)  has launched a consultation on the right to time off for public duties. The review considers whether existing provisions under the Employment Rights Act 1996 remain fit for purpose and reflect the evolving range of public and governance roles. This is not thematically dissimilar to the overarching concepts discovered in our latest research piece, Governance in Absentia, covered under Section 1 above.

Current legislation provides for reasonable unpaid leave to undertake specified public duties, including certain roles in further and higher education governance. The consultation proposes extending this entitlement to additional positions, including governors of FE designated institutions, audit committee members across the statutory FE sector, and a range of roles within academy trusts and maintained schools.

The proposals signal a broader recognition of governance responsibilities across the education and charity sectors, with potential implications for board participation and employer obligations. DBT is also running a stakeholder engagement programme alongside the consultation.

The Institute will submit a response and convene roundtables to inform its position. Responses are due by 4 September 2026. Members who wish to participate should contact the Policy team at [email protected] or monitor the website for upcoming roundtable dates.

Of interest to all working on corporate actions

OPPORTUNITY FOR MEMBER INPUT

On 9 July, the Code Committee of the Takeover Panel published a public consultation paper, PCP 2026/1 (Miscellaneous Code amendments). 

The consultation closes on 2 October and the Institute will be responding.  All members who would like to contribute to our response are asked to join a virtual roundtable on Tuesday 22 September at 4pm. If you would like to join the call, please let us know on [email protected] and we will send joining details. If you are unable to join but have views on the consultation, please still contact us via email and we will seek to include your views in the response.

Baker McKenzie and Herbert Smith Freehills Kramer have published articles on the proposed changes.

Of interest to all working in corporate governance 

OPPORTUNITY FOR MEMBER INPUT

This study, titled “Unveiling the Influence of the Director’s Epistemic and Social Motivations on Board Information Processing”, is being conducted in collaboration between the IE University, Spain and the Chartered Governance Institute UK & Ireland. Ricardo Amaya Villalobos would welcome the opportunity to speak with directors of small and medium-sized enterprises (SMEs) in the UK to participate in this study. As part of this research, we ask you to complete a short survey using the Portrait Values Questionnaire. 

SME directors will contribute to insights into how directors’ values shape boardroom dynamics and decision-making outcomes. If you would be interested in contributing, please contact Kayla Schembri at [email protected]

Of interest to all working in corporate governance

OPPORTUNITY FOR MEMBER INPUT

Senior leaders and governance professionals are increasingly relying upon their own ethical judgment when navigating the absence of formal rules and clear standards. Boglarka Radi, as part of her PhD research with London South Bank University (LSBU) Business School, is exploring how leaders exercise responsibility and ethical standards to traverse moral uncertainty, responsibility, and accountability in the UK business environment.

CGIUKI is supporting this research, which aims to better understand how senior leaders and governance professionals make ethical decisions in complex organisational environments. Boglarka would welcome the opportunity to speak with members who may be willing to participate in a confidential 40-minute online interview as part of the study. If you would be interested in contributing, please contact Kayla Schembri at [email protected].

Of interest to all working in corporate governance

OPPORTUNITY FOR MEMBER INPUT

The expectations placed on the Chair of the Board within FTSE 350 companies have never been greater. Operating amid geopolitical instability, cyber risk, economic uncertainty and heightened ESG scrutiny, Chairs are leading the board in an increasingly complex governance landscape. These pressures are further intensified by evolving board composition and increasingly complex board dynamics.

Neill McWilliams FCG, as part of his PhD research with Henley Business School, is examining a critical gap in understanding how contemporary governance challenges are reshaping the Chair’s role and influencing their contribution to overall board effectiveness. A key dimension of the research explores how the Company Secretary can best support the Chair’s development and effectiveness in this evolving environment.

CGIUKI is supporting this research, which aims to provide improved understanding and practical governance insight. Neill would welcome the opportunity to speak with Company Secretaries/General Counsel, Chairs, Non-Executive Directors and Chief Executive Officers from FTSE 350 companies who may be willing to participate in a confidential one-hour online interview as part of the study. If you would be interested in contributing, please contact Kayla Schembri at [email protected].

Of interest to all working in the charity sector

OPPORTUNITY FOR MEMBER INPUT

We are inviting governance professionals from charities of all sizes to join a new Charity Governance Stakeholder Group.

The group will provide an ongoing forum for engagement, enabling members to contribute expertise, share practical perspectives, test emerging ideas, inform research, and help shape future CGIUKI projects, policy work, guidance and thought leadership initiatives.

Participation will offer opportunities to engage with a range of governance topics over the coming months, including Trustee Week activities, research projects, consultations and other sector-focused initiatives.

To express your interest in joining the group, please contact [email protected].

Of interest to all working in corporate governance

OPPORTUNITY FOR MEMBER INPUT

Henley Business School is inviting company secretaries and governance professionals from FTSE 100, FTSE 250, FTSE 350 and large private companies to participate in its governance survey. The survey seeks to gather insights into current governance practices and challenges across a range of governance domains.

The survey takes approximately 20 to 30 minutes to complete, and respondents are encouraged to focus on the two domains most relevant to their role. Responses will contribute to research on the evolving governance landscape.

Of interest to those working in corporate governance

OPPORTUNITY FOR MEMBER INPUT

HMRC have opened consultation on proposals to modernise the taxation of distributions and repayments of capital from companies. While technical in nature, the proposals could have implications for how common corporate transactions are structured – including capital reductions, share buybacks and demergers. The consultation is focused on shareholders who are individuals or trusts (rather than corporate shareholders) and seeks to reform several areas of the distributions framework that HMRC considers no longer reflect current commercial practice.

Those proposals may be of interest to company secretaries and governance professionals in private, family-owned and founder-led businesses, where shareholder transactions, restructurings, and succession planning are more common. Any future changes could influence board decisions as well as the governance of such transactions. 

The Institute expects this consultation will be of greatest interest to tax and treasury specialists (and accordingly, the Association of Corporate Treasurers is likely best placed to respond). However, if any of our members have views on the governance implications of these proposals and would like to contribute to a response, please contact Kayla Schembri at [email protected]. Responses are due by 14 September 2026.

Of interest to all working in the corporate sector, especially in listed companies

Those of you who were able to join us at the CGI Conference may have seen a panel session on dematerialisation, where we were told that changes that have been in the offing for several years to modernise the UK shareholding system seem to be gaining traction. A week later, on 14 July, the Dematerialisation Market Action Taskforce (DEMAT) published its long-awaited report, timed to coincide with the Chancellor's Mansion House Speech. The report sets out a detailed implementation plan for the UK's move away from paper share certificates – a reform that will have significant practical implications for listed companies.

The report runs to 81 pages and there will be a temptation for some companies to take the view that this is one of the things that they pay their registrars to look after, but it is important and I would strongly recommend giving it your attention. 

I am sure that we will all hear lots more about this, but to begin with there are articles on the proposals from Eversheds Sutherland, Freshfields, Herbert Smith Freehills Kramer, Norton Rose Fulbright and Slaughter and May.

Of interest to all working in an AIM listing company

CGI ENGAGEMENT UPDATE

In the July Technical Briefing, we flagged the London Stock Exchange consultations on changes to the AIM Rules – AIM Notice 62 and AIM Notice 63. Many thanks to those members who contributed to the Institute’s responses on the AIM rules for companies and on the AIM rules for nominated advisers.

Of interest to all responsible for corporate reporting

NEW REGULATORY GUIDANCE

The FRC have added to their plethora of resources with a new FAQ-styled mythbuster on the Provision 29 expectations required by the UK Corporate Governance Code 2024. While very little of this will be new for experienced governance professionals, there are some standout points of practical clarifications including: there being no “correct” number of material controls; companies not being expected to publish lists of said material controls or disclose any commercially sensitive information; and that external assurance is not expressly required. 

In essence, the FRC have reiterated that Provision 29 is to be applied proportionately. Members (and boards) are encouraged to read it as implementation clarification in preparing for their first Provision 29 reporting cycle, for periods commencing on or after 1 January 2026, as opposed to being any new requirement or policy shift. 

Of interest to all working in charity governance

NEW REGULATORY GUIDANCE

The Charity Commission has issued an update encouraging charities to prepare for compliance with the Equality and Human Rights Commission’s (EHRC) forthcoming Code of Practice and the Supreme Court's ruling in For Women Scotland v Scottish Ministers, which interprets "sex" in the Equality Act 2010 as biological sex.

The update signals the importance that both regulators place on ensuring organisations are equipped to navigate an increasingly complex legal and governance landscape surrounding equality, inclusion and protected characteristics.

While the Code is not yet in force, the Charity Commission has advised charities to begin considering the potential implications for their policies, procedures and decision-making processes. The Code is expected to provide practical guidance on the application of equality law in relation to sex and gender issues and may have implications for employment practices, service delivery, volunteering arrangements and the management of stakeholder concerns.

The Commission’s update emphasises the importance of effective governance and oversight in this area. Trustees are encouraged to ensure that their organisations understand the relevant legal framework and are able to demonstrate appropriate consideration of equality, diversity and inclusion obligations when developing policies or making decisions that may engage protected characteristics under the Equality Act 2010.

The update serves as a timely reminder for charity boards to review existing governance arrangements, risk management frameworks and internal policies relating to equality and inclusion. Taking preparatory steps now may help organisations identify potential areas of risk, strengthen decision-making processes and ensure readiness for any new compliance expectations arising from the EHRC’s forthcoming Code of Practice.

The developments also raise important human rights and equality considerations. Depending on how the Code is interpreted and applied, some charities may need to review policies affecting access to services, facilities, volunteering opportunities, membership or participation in charitable activities. Such changes could have significant implications, particularly for transgender and non-binary people, as well as for other beneficiaries and service users whose rights and interests are engaged. Trustees should ensure that any decisions are supported by robust governance processes, careful consideration of equality impacts and a clear understanding of the potential effects on affected communities.

For those working in charities looking for more guidance, CGI offers a Level 4 Certificate in Charity Law and Governance, with bursaries available to current and former members.

Of interest to all working in academy governance

NEW GOVERNMENT GUIDANCE

The Department for Education has published updated governance guidance for maintained schools and academy trusts, providing practical advice for governors, trustees and governance professionals on effective board leadership and oversight. The guidance is intended to support governing boards in fulfilling their strategic responsibilities and promoting high standards of governance across the education sector.

The updated guidance focuses on the core principles of effective governance, including strategic leadership, accountability, board effectiveness and constructive challenge. It provides advice on the respective roles of boards, governors, trustees and executive leaders, and reinforces the importance of clear decision-making structures, appropriate delegation arrangements and robust oversight of educational and organisational performance.

The guidance also highlights the role of governing boards in ensuring strong financial stewardship, effective risk management and compliance with legal and regulatory requirements. Emphasis is placed on the importance of board skills, diversity of perspectives, transparency and continuous improvement, helping boards to assess their own effectiveness and identify opportunities to strengthen governance practices.

The updated publication provides a useful reference point for governing boards seeking to benchmark their governance arrangements against current good practice and departmental expectations. Governors, trustees and governance professionals may wish to review the guidance to ensure that board structures, processes and oversight arrangements continue to support effective leadership, accountability and organisational performance.

For those working in academy trusts looking for more guidance, CGI offers a Level 4 Certificate in Academy Governance, with bursaries available to current and former members.

Of interest to those working in education governance

NEW GOVERNMENT GUIDANCE

The Department for Education has published the Academy Trust Handbook 2026, which will take effect from 1 October 2026 and sets out the core requirements that academy trusts must follow in relation to governance, financial management, accountability, assurance and regulatory compliance. The handbook remains the principal source of guidance for academy trust boards and senior leaders, providing the framework against which trust governance and financial stewardship are assessed.

The updated handbook outlines the responsibilities of trustees, accounting officers and chief financial officers, and reinforces expectations relating to effective oversight, internal scrutiny, risk management and the proper use of public funds. It also sets out the standards academy trusts are expected to meet in relation to financial controls, regularity, propriety, value for money and transparency.

As with previous editions, the handbook emphasises the importance of robust governance arrangements and clear accountability structures. Trustees are expected to ensure that their trusts have appropriate systems and controls in place to support informed decision-making, manage risk effectively and maintain confidence among pupils, parents, regulators and other stakeholders.

The publication of the Handbook 2026 provides academy trust boards with an opportunity to review their governance frameworks, assurance arrangements and compliance processes ahead of implementation. Trustees, governance professionals and senior leaders may wish to assess whether existing policies, reporting mechanisms and risk management practices remain aligned with the revised expectations and continue to support effective stewardship of their organisations.

For those working in academy trusts looking for more guidance, CGI offers a Level 4 Certificate in Academy Governance, with bursaries available to current and former members.

Of interest to all responsible for corporate reporting

On 29 July, the FRC published new insights aimed at boards, investors, and report contributors, touching on the perennial governance challenge of annual reporting becoming longer and less useful. The FRC is encouraging boards to apply materiality more rigorously with a view to improving the clarity and usefulness of annual reports, emphasising that reporting should be a communication too, as opposed to a compliance checklist.

Executive Director of Regulatory Standards, Mark Babington has said, “Materiality is not about disclosing everything; it is about disclosing what matters. Companies should be confident in exercising judgment and focusing reporting on information that informs investor decisions and avoiding immaterial disclosures that can reduce clarity.”  

The sentiments underneath the insights are in keeping with the intent behind the upcoming consultation by DBIST for modernising corporate reporting. Governance professionals involved in annual report preparation may wish to start considering now how materiality judgments are being applied within their organisations ahead of the future reporting reforms.

Of interest to all responsible for corporate reporting

On 8 July, the FRC published new research examining the use of artificial intelligence (AI) technologies in corporate reporting, providing insight into how companies are integrating AI tools into reporting processes and the factors shaping adoption. The research highlights growing interest in AI across the reporting landscape, while indicating that use remains concentrated in areas where the risks to reporting quality and accountability are considered lower.

The research found that AI adoption is increasing, particularly in narrative reporting activities such as drafting, summarisation and content support. However, the use of AI remains comparatively limited in reporting areas requiring significant professional judgement, complex decision-making or interpretation. While generative AI tools are being deployed for specific task-based activities, corporate reporting processes continue to be predominantly human-led, with organisations retaining human oversight over key outputs and decisions.

Several barriers to broader AI adoption were identified, including concerns around trust, data quality, governance and control frameworks, as well as potential legal, regulatory and reputational risks. Companies also reported that investor expectations regarding authenticity, accountability and accuracy remain an important consideration, reinforcing the need for human involvement in areas where judgement and professional scrutiny are critical.

The findings provide an early indication of how organisations are balancing the potential efficiencies offered by AI technologies with the need to maintain robust governance and reporting standards. As AI capabilities continue to develop, the research underscores the importance of effective oversight, clear accountability structures and appropriate controls to support the responsible use of AI in corporate reporting.

Of interest to all working with boards

As mentioned last month, the Saxon Woods case looking at directors’ duties has been back at the Supreme Court on appeal.  The judgment was handed down on 14 July, finding (in vast summary) that a director’s duty to act in the best interests of the company requires good faith not only in the director’s motives and decision-making, but also in how the director goes about pursuing those objectives, even if they genuinely believed they were acting in the company’s best interests.

That seems obvious to the writers, but apparently it wasn’t clear in law. There are a lot of articles analysing the case, including those from Burges Salmon, CMS, Herbert Smith Freehills Kramer, HFW, Irwin Mitchell, Lewis Silkin, Littleton Chambers, Macfarlanes, Morton Fraser MacRoberts, Simpson Grierson (New Zealand), Stephenson Harwood and TLT.

Of interest to those working in charity governance

The Charity Commission has published new research exploring trustees’ attitudes towards governance and decision-making, finding that overall confidence among charity trustees remains high but that important gaps persist in the practical application of key governance principles. The research provides insight into trustees’ understanding of their regulatory responsibilities and highlights areas where additional support and training may be beneficial.

While most trustees reported feeling confident in fulfilling their roles, the research identified particular weaknesses in relation to conflicts of interest and financial controls. Trustees demonstrated varying levels of understanding of how conflicts should be identified, managed and recorded, and some uncertainty was also evident regarding oversight of financial management and internal controls. These findings suggest that confidence does not always translate into strong governance practice.

The research also found a clear relationship between engagement with Charity Commission guidance and governance capability. Trustees who regularly accessed and used the Commission’s guidance were more likely to demonstrate stronger knowledge of governance requirements and reported greater confidence in making decisions and discharging their duties effectively.

The findings highlight continuing governance challenges across the charity sector, particularly in areas relating to conflicts management, financial oversight and trustee competence. They may prompt charity boards to review trustee induction programmes, ongoing training arrangements and governance frameworks to ensure that trustees are equipped to meet regulatory expectations and support effective decision-making.

For those working in charities looking for more guidance, CGI offers a Level 4 Certificate in Charity Law and Governance, with bursaries available to current and former members.

Of interest to all working in charity governance

The Charity Commission has published its Annual Report and Accounts 2025-26, setting out the regulator’s activities, priorities and performance over the past year. Alongside the report, the Commission has released updated research examining public trust and confidence in charities and trustees’ perceptions of regulatory priorities, providing valuable insight into the governance issues currently shaping the sector.

The accompanying research highlights the continuing importance of public trust as a cornerstone of the charity sector. It explores public attitudes towards charities and the factors that influence confidence in charitable organisations, while also assessing trustee views on the challenges facing charities and the areas where regulatory oversight is most needed. Together, the findings offer a useful perspective on how expectations of charity governance are evolving among both the public and charity leaders.

The research also provides insight into trustee perceptions of the Charity Commission’s role and regulatory focus. It identifies the issues trustees consider most significant for maintaining confidence in the sector and ensuring effective governance, including transparency, accountability, effective stewardship of charitable resources and the management of misconduct risks.

The report and accompanying research reinforce the Charity Commission’s ongoing focus on trustee effectiveness, regulatory compliance and maintaining public confidence in charities. They are likely to be of particular interest to trustees, governance professionals and charity leaders seeking to understand the Commission’s current priorities and the governance issues that may attract increased regulatory attention in the coming years.

For those working in charities looking for more guidance, CGI offers a Level 4 Certificate in Charity Law and Governance, with bursaries available to current and former members.

Of interest to all working in governance

The Government has published a revised implementation timetable for the Employment Rights Act 2025, delaying the introduction of several significant employment law reforms. While several measures have already taken effect during 2026, a few of the most substantial changes to dismissal rights and employment protections will now be implemented over the course of 2027.

Reforms currently expected to come into force from January 2027 include changes to unfair dismissal rights, new restrictions on “fire and rehire” practices, the removal of the cap on compensatory awards for unfair dismissal, and a reduction in the qualifying period for unfair dismissal claims from two years to six months. These measures are expected to have a significant impact on employer workforce management practices and litigation risk.

Several provisions have already been implemented during 2026, including day-one rights to paternity and parental leave, reforms to Statutory Sick Pay, enhanced whistleblowing protections, and amendments to trade union legislation. Further measures scheduled for later in 2026 include the introduction of electronic trade union balloting from 31 August 2026, strengthened employer duties to prevent sexual harassment, extended Employment Tribunal limitation periods, and expanded trade union access rights.

Additional reforms are expected to be introduced throughout 2027, including new protections for workers on zero-hours contracts, enhanced flexible working rights, greater protections for pregnant employees and new mothers, requirements relating to gender pay gap reporting and menopause action plans, statutory bereavement leave, and revised collective redundancy consultation obligations.

The updated timetable provides employers with a longer lead-in period to review policies, procedures and workforce practices. However, it also reinforces the Government’s commitment to a wide-ranging reform programme that will significantly reshape workplace rights, employer obligations and employment relations over the coming years.

And finally, some articles that may be of interest to members:

AI and the future of audit: A blog from DAC Beachcroft looking at how AI is transforming the audit profession.

Auditors’ duties: A blog from DAC Beachcroft. “The Wine Enterprise Investment Scheme Ltd (in Liquidation) v Crowe UK LLP is a key case for auditors facing possible claims arising from companies tainted by director dishonesty. The decision clarifies auditors owe no duty to report suspected fraud directly to shareholders, even where the directors are implicated.”

Close company reporting: As reporting requirements change, there is an interesting article from Charles Russell Speechlys which focusses specifically on the requirements as they relate to close companies (often small, family-run businesses). 

Committee of University Chairs consultation on the CUC Code of Governance 2026: In the June Technical Briefing, we reported that on 10 May, the Institute responded to the opportunity to comment on the draft CUC Code of Governance 2026. This has now been published and Browne Jacobson have published helpful articles on board composition, the necessary steps to implement the revised Code, how the revised Code aligns with the 2025 Charity Governance Code for those higher education governing bodies which are also (exempt) charities, and on formalised individual role responsibilities: The new Appendix A to the Code. 

The Financial Reporting Council (FRC) has had an exceptionally busy month! In addition to all the other material discussed above, they also published the Annual Review of Audit Quality (ARAC) 2026 report to equip investors and audit committees to make better decisions, as well as their Annual Enforcement Review 2026, setting out key findings from its enforcement activity during the year and highlighting lessons to strengthen the audit market. 

HM Treasury have issued an independent report, Financial Services AI Adoption Plan. Although the report focuses on financial services, the overarching governance themes are applicable across almost all sectors. The report reinforces the view that AI is becoming a mainstream boardroom issue requiring stronger governance arrangements, greater AI literacy among directors (plus clearer accountability), and more sophisticated risk management and assurance frameworks.

Modern Slavery: Freshfields have reported that the UK Government is proposing changes to the modern slavery transparency regime, including requiring more information in companies’ modern slavery transparency statement, if proposed changes to the Modern Slavery Act 2015 included in the Immigration and Asylum Bill are enacted. There is another article on this subject from Eversheds Sutherland. 

Preparing for the Employment Rights Act 2025 in the charity sector: The Employment Rights Act 2025 is making wide ranging reforms to workers’ rights and employers’ duties. This article from Brodies highlights the principal changes impacting the charity sector, together with some suggested preparatory steps.

Probate registry fees - An update for charities: An article from Foot Anstey on the recent change to probate registry fees. 

UK Governance & Risk: A mid-year overview for UK listed and private companies: Linklaters provides a mid-year overview of the key governance, reporting and risk developments affecting UK listed and private companies. Covering regulatory, governance and ESG developments, the publication offers a useful horizon scan of emerging boardroom priorities and compliance considerations for directors, company secretaries, governance professionals and in-house legal teams. 

What should my contract say about AI? Protection vs operational reality: A paper from Linklaters explores the contractual issues arising from the procurement and use of AI systems, including liability allocation, intellectual property rights, transparency obligations, data governance and regulatory compliance. The article considers how organisations can balance legal protections with commercial and operational realities when negotiating AI-related contractual provisions.

Regarding further reading, it would be remiss of me not to mention the CGIUKI blog and other articles published in July:

16 July - From the CEO: a profession finding its voice
23 July - Governance in absentia | Governance and Compliance Magazine 
23 July - The AI accountability gap | Governance and Compliance Magazine