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The Limited Liability Partnerships (Climate-related Financial Disclosure) Regulations 2022

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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations require certain LLPs to provide climate-related financial disclosures in their strategic report or their energy and carbon report. These Regulations apply to LLPs, with appropriate modifications, the amendments which were made to sections 414C, 414CA and 414 CB of the Companies Act 2006 (the “2006 Act”) by the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 S.I. 2022/31 .

Regulation 2 amends regulation 12A of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (the “2008 Regulations”) which applies sections 414A, 414B and 474 of the 2006 Act to LLPs with modifications. In addition, regulation 2 requires the members of a traded or banking LLP, in either case with more than 500 employees, to include climate-related financial information in the strategic reports.

Regulation 3 amends regulation 32 to amend the definition of “traded LLP” in the modified section 474 (Minor definitions).

Regulation 4 amends regulation 12B of the 2008 Regulations, which applies sections 415, 415A, 416 and 419 of the 2006 Act to LLPs with modifications, to add a new section 416A. In addition, regulation 4 requires the members of a large LLP to include climate-related financial information in the energy and carbon report. A large LLP is defined as an LLP which is not a traded nor banking LLP and which for the relevant financial year has more than 500 employees and a turnover of more than £500 million.

Regulation 5 provides for a review of the Regulations before 6th April 2027 with subsequent reviews at intervals not exceeding five years.

A full impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the Department for Business, Energy and Industrial Strategy at 1 Victoria Street, London SW1H OET and is published on the website www.legislation.gov.uk. It is also published with the Explanatory Memorandum alongside the instrument on www.legislation.gov.uk.

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