Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 come into force

Implementation date: 1 October 2013

The Regulations insert into the Companies Act 2006 a requirement for companies to prepare a strategic report. The report should include information about the employment of people of each sex within the company. The Regulations also amend the requirements in relation to the directors' report, including the introduction of disclosures regarding greenhouse gas emissions. An exemption for small companies is provided. The Regulations can be viewed on the UK legislation website.