These regulations came into force on 6 April 2022.

These regulations require a range of larger companies to undertake climate-related financial disclosures alongside their strategic reports for each financial year. Reporting duties are aligned to the Taskforce on Climate-related Financial Disclosures (TCFD) standard.

Disclosures in line with the TCFD standard are required for any financial year that begins on or after 6 April 2022.