Section 414CA(8)

The requirements in this subsection are that— the group strategic report relates to undertakings that include the company and its subsidiary undertakings (if any), the report is prepared for a financial year of the parent undertaking that ends at the same time as, or before the end of, the company’s financial year, and the report includes a group non-financial and sustainability information statement in respect of all the undertakings included in the consolidation.

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