Clifford Chance

Narrative Reporting Reforms – a new human rights reporting requirement for UK Listed Companies

19 October 2012

On 18 October, the Department for Business Innovation & Skills (BIS) published draft regulations amending the regulatory structure for annual reporting by companies incorporated in the UK. The amendments include a new obligation for quoted companies to include in their annual reports information regarding human rights issues to the extent necessary for an understanding of the development, performance or position of the company's business.

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