The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 No. 31

PART 2 AMENDMENT TO THE COMPANIES ACT 2006

Amendment of sections 414C, 414CA and 414CB of the Companies Act 2006

2.  In section 414C(2)(1), after “non-financial” insert “and sustainability”.

(1)

Sections 414A to 414D were inserted into the Companies Act 2006 by S.I. 2013/1970. Sections 414CA and 414CB were inserted after section 414C by S.I. 2016/1245. Section 414CA was amended by S.I. 2019/145.