What Mandatory Climate-related Financial Disclosures by UK Companies, LLPs and FCA-regulated Issuers requires
Requires UK-registered companies and LLPs exceeding specific size thresholds, as well as FCA-regulated issuers, to disclose climate-related financial information in their annual reports, consistent with the four pillars of the TCFD framework (Governance, Strategy, Risk Management, and Metrics & Targets) as mandated by The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 and FCA Listing Rule 9.8.6R(8).
Pillar: Sustainability & ESG · Authority: UK Department for Business and Trade (DBT); UK Financial Conduct Authority (FCA) · Version: 1.0.0 · Last updated:
Primary source: https://www.legislation.gov.uk/uksi/2022/31/contents/made
SHA-256 integrity: 37efc2e0a623fcad9d726b15f7f018aa18e7f792fbe50728084f8274781002f7
Primary Citations — 6 traced to source
- The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 (S.I. 2022/31)
- Financial Conduct Authority (FCA) Handbook, Listing Rules, LR 9.8.6R(8)
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