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Version date: 6 April 2022 - onwards
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414CA. Non-financial and sustainability information statement

(A1) A strategic report of a company to which this subsection applies must include a non-financial and sustainability information statement.

(1) Subsection (A1) applies to a company if it was at any time within the financial year to which the report relates -

(a) a traded company [The definition of "traded company" was inserted by S.I. 2015/980 into section 474(1) of the Companies Act 2006.],

(b) a banking company ["Banking company" is defined in section 1164(2) and (3) of the Companies Act 2006.],

(c) an authorised insurance company ["Authorised insurance company" is defined in section 1165(2) of the Companies Act 2006.],

(d) a company carrying on insurance market activity ["Insurance market activity" is defined in section 1165(7) of the Companies Act 2006, which refers to the definition in section 316(3) of the Financial Services and Markets Act 2000 (c. 8).].

(e) a company any securities of which are admitted to trading on the market known as the Alternative Investment Market.

(1A)

Comparing proposed amendment...