Material event disclosure
ESG & GovernanceA listed company's duty to tell the stock exchanges promptly about events that could affect its share price or investors' decisions.
LODR Regulation 30 sets the rules. Since June 2023, an event is material if its value or impact exceeds the lowest of 2% of turnover, 2% of net worth, or 5% of the average absolute profit or loss of the last three years. Board decisions must be disclosed within 30 minutes of the meeting ending, internal events within 12 hours and external events within 24 hours. Some events, such as fraud, defaults and auditor resignations, are always material.
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