Companies Act 2014 section 1597

Consultation with employees' representatives

Section 1597 requires directors of applicable holding companies to engage with employee representatives when preparing consolidated sustainability reports, including sharing information and consulting on how sustainability data is obtained and verified.

• Directors must provide information to, and consult with, employee representatives about the consolidated sustainability reporting required under section 1596
• Consultation must cover both the sustainability information itself and the means of obtaining and verifying that information
• Any opinions expressed by employee representatives must be communicated back to the directors of the holding company
• Employee representatives are either those recognised under the Employees (Provision of Information and Consultation) Act 2006, or persons duly appointed or elected by group employees for this purpose