The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022, made under the Companies Act 2006

Laws and Policies

CCLW

CCLW national policies

Entry into Force

Law passed

<p>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.</p>