Section 414C(2)

The strategic report must contain— a fair review of the company’s business, and a description of the principal risks and uncertainties facing the company. Section 414CZA (section 172(1) statement) and sections 414CA and 414CB (non-financial and sustainability information statement) make further provision about the contents of a strategic report.

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Source: legislation.gov.uk · retrieved 2026-09-04