Companies Act 1985

Valid from 22/03/2005

Details of particular matters U.K.

3 (1) To the extent necessary to comply with the general requirements of paragraphs 1 and 2, the review must comply with paragraphs 4 to 6.

(2) If the review does not contain information and analysis of each kind mentioned in paragraphs 4 and 5, it must state which of those kinds of information and analysis it does not contain.

4 (1) The review must include—

(a) information about environmental matters (including the impact of the business of the company on the environment),

(b) information about the company's employees, and

(c) information about social and community issues.

(2) The review must, in particular, include —

(a) information about the policies of the company in each area mentioned in sub-paragraph (1), and

(b) information about the extent to which those policies have been successfully implemented.

5 The review must also include —

(a) information about persons with whom the company has contractual or other arrangements which are essential to the business of the company; and

(b) information about receipts from, and returns to, members of the company in respect of shares held by them.

6 (1) The review must include analysis using financial and, where appropriate, other key performance indicators, including information relating to environmental matters and employee matters.

(2) In sub-paragraph (1), “key performance indicators” means factors by reference to which the development, performance or position of the business of the company can be measured effectively.