There is a single sentence in your company’s Board’s Report that most directors sign without a second thought. This year, that sentence could be the most personally consequential line you put your name to — and the deadline to get it right is September 30, 2026. That is the date by which most companies (financial year ending 31 March) must hold their AGM, with the Board’s Report approved and signed in the run-up to it. And that report now must contain a statement that your company has…
