Media comment on UK Stewardship Code 2026

Andrew Harding, FCMA, CGMA, Chief Executive at The Chartered Institute Management Accountants, commented:

“The Chartered Institute of Management Accountants has long supported the concept of a UK Stewardship Code for investors as a way of ensuring board accountability. The revised code provides both accountability and transparency, we particularly welcome the tailored approach for the investment community and the improved clarity around the “comply or explain” principle through new guidance. The new definition of stewardship correctly captures the core values of purpose and long termism into the marketplace. While the revised code is a good step forward, it could still go further in integrating its principles with investment decisions and their consequent outcomes.”