Listing Rules

London Stock Exchange

The Listing Rules are regulations which apply to all companies with a Main Market listing - or seeking a Main Market listing - on the London Stock Exchange.

The Listing Rules are not mandatory for Alternative Investment Market (AIM) companies.

However, some AIM-listed companies, and other companies, choose to follow the Listing Rules on a voluntary basis.

The Listing Rules are published by the UK's Financial Conduct Authority.

Climate risk disclosures

"The Financial Conduct Authority (FCA) implemented a new Listing Rule applicable to premium listed commercial companies designed to help users understand how they are managing climate-related risks.

The new Rule (LR 9.8.6(8)) does this by requiring disclosures in annual reports consistent with the recommendations and recommended disclosures of the Task Force on Climate-related Disclosures (TCFD).

The Rule will apply to accounting periods beginning on or after 1 January 2021 with the first annual financial reports under the new rule published in the spring of 2022."

ACT blog, 19 February 2021 - Naresh Aggarwal, Associate Director, Policy & Technical.

See also

• Alternative Investment Market
• De-listing
• Disclosure and Transparency Rules
• Financial Conduct Authority
• Initial public offering
• Introduction
• Listing
• Listing particulars
• London Stock Exchange
• Main Market
• Premium Listing
• Private placement
• Security
• Standard Listing
• Stock
• Task Force on Climate-related Financial Disclosures
• The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 - UK