Government Departments: Annual Reports
Commons · Question 20515 · Tabled 28 Aug 2026 · Treasury · Official record
Answered 8 Sep 2026
Question
Asked by Mike Wood
To ask the Chancellor of the Exchequer, with reference to the Sustainability Reporting Guidance 2026-27, published on 16 July 2026, for what reason paragraph A.10 refers to obligations under an EU Directive rather than UK law.
Answer
Answered by Emma Reynolds, 8 Sep 2026
The reference in paragraph A.10 to obligations under an EU Directive was intended to provide historical context. The EU Non-Financial Reporting Directive (2014/95/EU) was implemented in the UK through amendments to the Companies Act 2006. The relevant obl...