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Headline figures include 62% of companies claiming to comply fully with the UK Corporate Governance Code (director independence remains the main area of non-compliance). The quality of reporting remains variable. For example, 48% of companies do not express their values; 35% of companies provide only passing references to culture in their annual reports; and, more than half of the companies required to provide a viability statement gave only generic or basic insights into how viability was assessed, with only 5% providing detailed disclosure.
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