Directors' reportU.K.
10.—(1) The report which the directors of a company are required to prepare under section 415 of the 2006 Act (duty to prepare directors' report) must disclose the matters specified in Schedule 7 to these Regulations.
[F1(2) In Schedule 7—
Part 1 relates to matters of a general nature including political donations and expenditure,
Part 2 relates to the acquisition by a company of its own shares or a charge on them,
Part 3 relates to the employment, training and advancement of disabled persons,
[F2Part 4 relates to the engagement by the company with employees, suppliers, customers and others],
Part 6 relates to certain disclosures required by publicly traded companies, F3...
Part 7 relates to disclosures in relation to greenhouse gas emissions [F4, and
Part 8 relates to the statement of corporate governance arrangements].]
Textual Amendments
F1Reg. 10(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), 7(2)
F2Words in reg. 10(2) substituted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 8(a)
F3Word in reg. 10(2) omitted (with application in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 8(b)
F4Words in reg. 10(2) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 8(c)