Companies Act 2014 section 1601

Documents to be annexed to annual return: applicable companies

Section 1601 sets out the additional documents that applicable companies subject to sustainability reporting obligations must attach to their annual return filed with the Companies Registration Office.

• Companies subject to sustainability reporting requirements under sections 1590 or 1596 must annex specific additional documents to their annual return, over and above the standard filing requirements.
• The directors' report, including any group directors' report, must be filed in the single electronic reporting format specified in section 1600.
• A copy of the assurance report on the sustainability reporting contained in the directors' report must also be annexed to the annual return as an additional document.
• The same procedural rules that govern the standard annual return documents under section 347(2) to (4) apply equally to these additional sustainability-related documents.