Climate reporting rules set to change

As rules on mandatory climate reporting are set to come into effect from 6 April, the government has issued detailed guidance on the key issues to cover from inherent risks to the strategic impact

This guidance is to help in-scope companies and limited liability partnerships (LLPs) understand how to meet new mandatory climate-related financial disclosure requirements under the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 and the Limited Liability Partnerships (Climate-related Financial Disclosure) Regulations 2022.

The rules come into effect from financial years starting on or after 6 April 2022.

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