
Guidance on ‘Apply or Explain’ Reporting against the CUC Higher Education Code of Governance 2026
14th August 2026
The Committee of University Chairs (CUC) has published new Guidance on ‘Apply or Explain’ Reporting against the CUC Higher Education Code of Governance 2026.
The guidance has been developed to support institutions in preparing clear, meaningful and proportionate reporting against the provisions of the 2026 Code.
Aimed primarily at Boards, Chairs, University Secretaries and governance professionals, it provides practical advice on assessing, evidencing and communicating how institutions apply the Code in practice.
The guidance is intended to help institutions provide transparent and informative disclosures, demonstrating how they have applied the Code’s principles and provisions and, where appropriate, explaining alternative approaches.
Clear and meaningful reporting helps to strengthen accountability, support informed stakeholder scrutiny and reinforce confidence in institutional governance.
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