Companies (Miscellaneous Reporting) Regulations 2018

The Companies (Miscellaneous Reporting) Regulations 2018 require certain UK companies to prepare and disclose additional reports beyond standard financial statements. These reports include information on environmental and social issues, such as sustainability practices, employee treatment, anti-bribery measures, and board diversity. The aim is to promote transparency and accountability, helping stakeholders understand how companies manage broader responsibilities and risks. Smaller companies may have reduced reporting requirements, but larger entities must provide these disclosures to support responsible business conduct.