Companies Act 2014 section 1591

Consultation with employees' representatives

Section 1591 requires the directors of applicable companies to engage with employees' representatives during the sustainability reporting process, including sharing information and consulting on how sustainability data is gathered and verified.

• Directors must provide employees' representatives with information about the sustainability reporting required under the Act and consult with them on both the content and the methods used to obtain and verify that information
• Any opinions expressed by employees' representatives on the sustainability information must be communicated back to the directors
• For companies covered by the Employees (Provision of Information and Consultation) Act 2006, the employees' representative is as defined under that Act
• For other applicable companies, employees' representatives are any persons duly appointed or elected by employees specifically for the purposes of this consultation requirement