Section 414CB(1)

If the company is of a kind described in section 414CA(1)(a), (b), (c) or (d), the non-financial and sustainability information statement must contain information, to the extent necessary for an understanding of the company’s development, performance and position and the impact of its activity, relating to, as a minimum— environmental matters (including the impact of the company’s business on the environment), the company’s employees, social matters, respect for human rights, and anti-corruption and anti-bribery matters.

← A1 · All articles · 2 →

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