These regulations impose an obligation on all companies that meet threshold criteria to include information on climate related financial risks in their strategic reports. The requirement is introduced on a comply or explain basis, whereby the company may choose not to report on climate-related risks if it believes these are not relevant to its activities as long as they provide a clear and reasoned explanation of the basis for that belief.
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- The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022, made under the Companies Act 2006
The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022, made under the Companies Act 2006
Summary
Documents
Document
Topics 
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About this law
Year
2022
Most recent update
06/04/2022
Geography
Response areas
Adaptation, Mitigation
Sectors
Economy-wide, Finance
Topics
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 Topics mentioned most in this law  Beta
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Group
Topics
Policy instrument
Economic sector
Note

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