UK: The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016

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.