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The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013

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Summary

The amendments of the Companies Act 2006 on 17 July 2013, require all UK companies to produce a standalone Strategic Report which replaces the existing Business Review, further requirements are more company specific, including reporting on their strategy and business model, as well as on Greenhouse Gas emissions, human rights and diversity in the company.

Thumbnail image for The amendments of the Companies Act 2006 on 17 July 2013, require all UK companies to produce a standalone Strategic Report which replaces the existing Business Review, further requirements are more company specific, including reporting on their strategy and business model, as well as on Greenhouse Gas emissions, human rights and diversity in the company.
Issuer

United Kingdom

Year

2013

Region

Europe

Issuer (type)

Secretary of State (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Transportation & Warehousing
  • Manufacturing
  • Mining, Quarrying, Oil & Gas Extraction
Restrictiveness

Very High

Sustainable Development Goals (SDGs)
  • SDG 5: Gender Equality

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