Section 414CB(2)

The information required by subsection (1) must include— a brief description of the company’s business model, a description of the policies pursued by the company in relation to the matters mentioned in subsection (1)(a) to (e) and any due diligence processes implemented by the company in pursuance of those policies, a description of the outcome of those policies, a description of the principal risks relating to the matters mentioned in subsection (1)(a) to (e) arising in connection with the company’s operations and, where relevant and proportionate— a description of its business relationships, products and services which are likely to cause adverse impacts in those areas of risk, and a description of how it manages the principal risks, and a description of the non-financial key performance indicators relevant to the company’s business.

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