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
2022Adaptation, MitigationLegislativeRegulation
Sectors: Economy-wide, Finance
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The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022, made under the Companies Act 2006
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