Guidelines

Following the merger of ABI Investment Affairs with the IMA on 30th June 2014, The Investment Association has assumed responsibility for guidance previously issued by the ABI. 

1. Shareholder Priorities

Shareholder Priorities 2023 - February 2023

Shareholder Priorities and IVIS approach for 2022 - March 2022

Shareholder Priorities for 2021 - Supporting Long Term Value in UK-Listed Companies - January 2021

Shareholder Priorities for 2020 - Supporting Long Term Value in UK-Listed Companies - January 2020

2. Executive Remuneration

The Investment Association Principles of Remuneration - October 2024

Executive Remuneration During the COVID-19 Pandemic - Shareholder Expectations - 16 November 2020

Uncapped Incentive Plans – January 2011

Joint Statement on Executive Contracts and Severance by the ABI and NAPF – February 2008

3. Corporate Governance

Virtual-Only AGMs IA Position Statement - December 2017

The Investment Association - Guidelines on Audit Tenders - January 2017

Letter to FTSE Chairman - Board Oversight of profit expectations and dividend policy - May 2016

Board effectiveness - continuing the journey - A EY/The Investment Association joint report - April 2015

Companies Act and Articles of Association Guidance - October 2009

4. Reporting

The Investment Association Long Term Reporting Guidance - May 2017

The Investment Association Position Paper on Quarterly Reporting and Quarterly Earnings Guidance - November 2016

The Investment Association Guidelines on Viability Statements - November 2016

The Investment Association Guidelines on Responsible Investment Disclosure – January 2007

Developments in Narrative Reporting – November 2006

5. Share Capital Management

Share Capital Management Guidelines - February 2023

Pre-emption Group – Disapplying Pre-emption Rights – A Statement of Principles – November 2022

Pre-emption Group - Template Resolutions - November 2022

Transaction Guidelines - November 2014

The Investment Association position on Lock-Up Agreements - April 2014

6. Fixed Income

The Investment Association Guidelines for New Issue Transactions in Fixed Income - October 2015

The Investment Association Position on Consent Fees - March 2015

The Investment Association - Special Committees - FAQs

Model covenants in Sterling and Euro Bond issues - June 2010

European Corporate Bond Markets: transparency, liquidity, efficiency - May 2006

European Government Bond Markets: transparency, liquidity, efficiency - May 2006

Improving the functioning of European bond markets: towards a consensus - April 2006

7. ABI Reports

Improving Corporate Governance and Shareholder Engagement - July 2013

Encouraging Equity Investment - Facilitation of Efficient Equity Capital Raising in the UK Market - July 2013

Investibility of UK Banks - December 2012

Board Effectiveness - Updating progress, promoting best practice - December 2012

Comply or Explain - Investor expectations and current practices - December 2012

Board Effectiveness - Highlighting best practice: encouraging progress - September 2011