Companies Act 2014 section 1605

Documents to be delivered to Registrar: applicable branches

Section 1605 sets out the documents that applicable branches must file with the Registrar each financial year in relation to sustainability reporting, in addition to any other filing obligations they already have.

• Applicable branches must file sustainability-related documents with the Registrar each financial year in the prescribed manner.
• The sustainability report covering environmental, social and governance matters must be delivered to the Registrar.
• An assurance opinion on the sustainability report must also be filed, or alternatively a statement explaining why no such assurance opinion was available from the parent company.
• These filing requirements are in addition to, and do not replace, the standard accounting documents that branches of non-EEA companies are already required to file.