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The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 were made a couple of days ago: see
here or
here (
pdf). An explanatory memorandum is available
here (
pdf). The Regulations make amendments to
Part 15 ("Accounts and Reports") of the
Companies Act 2006 in order to implement article 1(1) and (3) of
Directive 2014/95/EU on the disclosure of non-financial
and diversity information by certain large undertakings and groups and article 23(1) of
Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings.
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