Environment Act 2021

Annual report on due diligence system

4 (1) A regulated person in relation to a forest risk commodity who uses that commodity or a product derived from that commodity in their UK commercial activities must, for each reporting period, provide the relevant authority with a report on the actions taken by the person to establish and implement a due diligence system in relation to that commodity as required by paragraph 3.

(2) The report must be provided no later than 6 months after the end of the reporting period to which it relates.

(3) The Secretary of State may by regulations make provision—

(a) about the content and form of reports under this paragraph;

(b) about the manner in which reports under this paragraph are to be provided.

(4) The relevant authority must make reports under this paragraph available to the public in the way, and to the extent, specified in regulations made by the Secretary of State.

(5) In this paragraph “relevant authority” means—

(a) the Secretary of State, or

(b) if regulations made by the Secretary of State specify another person as the relevant authority for the purposes of this paragraph, that other person.

(6) In this Schedule “reporting period” means—

(a) the period beginning with the day on which this paragraph comes fully into force and ending with the following 31 March, and

(b) each successive period of 12 months.