Section 414C(7)

In the case of a quoted company the strategic report must, to the extent necessary for an understanding of the development, performance or position of the company’s business, include— If the report does not contain information of each kind mentioned in paragraphs (b)(i), (ii) and (iii), it must state which of those kinds of information it does not contain. the main trends and factors likely to affect the future development, performance and position of the company’s business, and information about— including information about any policies of the company in relation to those matters and the effectiveness of those policies. environmental matters (including the impact of the company’s business on the environment), the company’s employees, and social, community and human rights issues,

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