Climate-related and environmental disclosures in the annual report | Practical Law
This checklist outlines the main narrative reporting disclosures on climate-related and environmental matters for UK companies in their annual reports prepared in accordance with the Companies Act 2006 for financial years beginning on or after 1 January 2021. It covers the mandatory disclosures required in the directors' report and strategic report, disclosures aligned with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations, disclosures in accordance with the UK Corporate Governance Code and some key voluntary disclosures recommended by various representative bodies.