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