The Limited Liability Partnerships (Climate-related Financial Disclosure) Regulations 2022, made under the Limited Liability Partnerships Act 2000

These regulations impose an obligation on all Limited Liability Partnerships 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 partners may choose not to report on climate-related risks if they believe these are not relevant to the partnership's activities as long as they provide a clear and reasoned explanation of the basis for that belief.