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What financial and non-financial information must UK companies disclose . . . UK companies are required to disclose certain financial and non-financial information, both in general and through their annual reports and accounts This information must be made available to shareholders and filed publicly on the open register at Companies House
UK regulation for company accounts - overview | ICAEW The Companies Act 2006 (CA 2006) requires the directors of every company, subject to certain exemptions, to prepare and file annual accounts for the company and to ensure those accounts give a true and fair view For most companies, directors must also prepare a directors’ report and a strategic report, including increasing disclosures relating to sustainability risks and opportunities
DTR 4. 1 Annual financial report - FCA Handbook The review required by DTR 4 1 8 R must: (1) be a balanced and comprehensive analysis of: (a) the development and performance of the issuer's business during the financial year; and (b) the position of the issuer's business at the end of that year, consistent with the size and complexity of the business; (2) include, to the extent necessary for an understanding of the development, performance
The non-financial reporting regulations - PwC UK A separate non-financial statement The most obvious change for all companies is that the new regulations require a ‘non-financial information statement’ as part of the strategic report Over recent years we have seen an improvement in the integration of information in annual reports, so there is a danger that the inclusion of such a separate non-financial information statement will be at
Annex: Individual reporting requirements - GOV. UK These provisions were subsequently amended for certain other companies by The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 and The Limited Liability
A Practical Guide to Non-Financial Reporting Why Non-Financial Reporting Matters In recent years, non-financial reporting has moved firmly into the spotlight, driven by evolving methodologies and frameworks and growing stakeholder demand for transparency Today, companies are increasingly expected to disclose their environmental, social, and governance (ESG) impact, risk, and opportunities (IRO) with the same clarity and rigour as their
Disclosure of non-financial information by companies Many of the key elements of non-financial information are not dependent on size or status Some disclosure is necessary by all companies (eg CSR, key business risks etc ) although we do believe it is important that detailed disclosure requirements even in these instances should be proportionate to the size and complexity of the organisation
Practical guide to the non-financial and sustainability information . . . This Practical guide includes a reminder of the scope and applicability of the requirements for companies under sections 414CA and 414CB of the Companies Act 2006 Those sections result in a new non-financial and sustainability information statement (NFSIS) as part of the strategic report, replacing the previous non-financial information statement (NFIS) that was required for UK public
5 Form and content of the annual report and accounts - GOV. UK 5 1 7 A reporting entity that wishes to publish a document additional to its annual report and accounts that contains summary financial information should comply with the requirements of sections 426 and 428 of the Companies Act 2006
Climate-related Financial Disclosures | Deloitte UK The UK Government’s Climate-related Financial Disclosure (CFD) regulations have introduced mandatory climate change reporting requirements for hundreds of large UK private companies and limited liability partnerships (LLPs) Is your business prepared? CFD extends the requirement to provide narrative disclosure on climate change-related risks and opportunities to non-listed businesses in the