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Final guidance to UK Stewardship Code 2026 issued
United Kingdom | Publication | November 2025
The Financial Reporting Council has published final guidance to the UK Stewardship Code 2026, following stakeholder feedback to the call for comments on the draft guidance published in June 2025
The guidance contains non-prescriptive suggestions to assist organisations with reporting to the UK Stewardship Code 2026. The Code is relevant for pensions as it provides a framework within which schemes can act as responsible stewards for their members’ assets in achieving long-term value. It encourages scheme trustees to oversee their asset managers, align stewardship with member outcomes, improve transparency with beneficiaries and regulators, and manage systemic risks like climate change.
The UK Stewardship Code 2026 applies from January 1, 2026. To support signatories in adapting to the new Code, 2026 will serve as a transition year.
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