[414CA Non-financial [and sustainability] information statement]
Companies Act 2006 (2006 c 46) | Legislation

[414CA  Non-financial [and sustainability] information statement]

[(A1)     A strategic report of a company to which this subsection applies must include a non-financial and sustainability information statement.]

[(1)     [Subsection (A1) applies to a company if it] was at any time within the financial year to which the report relates—

(a)     a traded company,

(b)     a banking company,

(c)     an authorised insurance company, . . .

(d)     a company carrying on insurance market activity [or

(e)     a company any securities of which are admitted to trading on the market known as the Alternative Investment Market].

[(1A)     Subsection (A1) also applies to a company if it was a high turnover company in relation to that financial year.

(1B)     Subsections (1) and (1A) are subject to subsections (3) to (7).]

(2)     If the company's strategic report is a group strategic report, the non-financial [and sustainability] information statement to be included in the report under [subsection (A1)] must be a consolidated statement (a “group non-financial [and sustainability] information statement”) relating

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