Guernsey: GFSC publishes amended finance sector corporate governance code

The Guernsey Financial Services Commission has published an updated edition of its finance sector corporate governance code: see here (pdf). The new Code applies to financial years starting on and after 1 October 2021 and has been amended to include a new rule concerning climate change (5.2.1): "The Board should consider the impact of climate change on the firm’s business strategy and risk profile and, where appropriate in the judgement of the board, make timely climate change related disclosures".