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

legislation type Executive
Passed in
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.

Documents

from the Grantham Research Institute
from the Grantham Research Institute
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