Listing Rules

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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

Other resource

Make a debut, David Tilston, The Treasurer April 2014