Contents of non-financial and sustainability information statement – Exception from Disclosure Requirement

Where the directors of a company reasonably believe that, having regard to the nature of the company’s business, and the manner in which it is carried on, the whole or a part of a climate-related financial disclosure required by subsection (2A)(e), (f), (g) or (h) is not necessary for an understanding of the company’s business, the directors may omit the whole or (as the case requires) the relevant part of that climate-related financial disclosure.

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UK Climate Disclosure Rules

Companies Act 2006

Part 15 Accounts and reports

Chapter 4A Strategic Report

Section 414CB(4A)

Contents of non-financial and sustainability information statement – Exception from Disclosure Requirement