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06 April 2022
Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022

These regulations came into force on 6 April 2022.

These regulations require a range of larger companies to undertake climate-related financial disclosures alongside their strategic reports for each financial year. Reporting duties are aligned to the Taskforce on Climate-related Financial Disclosures (TCFD) standard.

Disclosures in line with the TCFD standard are required for any financial year that begins on or after 6 April 2022.

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