Company Law Committee - Smarter Regulation Non-financial Reporting Review - call for evidence

The CLLS Company Law Committee, assisted by the CLLS ESG Committee, submitted its response to the Department for Business and Trade’s “Smarter Regulation Non-financial Reporting Review: Call for Evidence.” The Call For Evidence reviewed the UK’s framework for non-financial reporting to ensure that it remained fit for purpose and delivered decision-useful information to the market. The submission concluded that there was significant scope to simplify the thresholds and qualification provisions relating to such reporting, which would make the reporting regime more transparent and accessible if such requirements were to be set out in one place. The CLLS committees committed to collaborate further with the Department for Business and Trade as the review progressed and to assist at subsequent stages of the project.

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