Contents of non-financial and sustainability information statement – Explanation of Omission

Where the directors omit the whole or part of a climate-related financial disclosure in reliance on subsection (4A) the non-financial and sustainability information statement must provide a clear and reasoned explanation of the directors’ reasonable belief mentioned in that subsection.

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UK Climate Disclosure Rules

Companies Act 2006

Part 15 Accounts and reports

Chapter 4A Strategic Report

Section 414CB(4B)

Contents of non-financial and sustainability information statement – Explanation of Omission