Government Departments: Annual Reports
The question
To ask the Chancellor of the Exchequer, with reference to the Sustainability Reporting Guidance 2026-27, published on 16 July 2026, for what reason paragraph A.10 refers to obligations under an EU Directive rather than UK law.
Answered by Treasury
The reference in paragraph A.10 to obligations under an EU Directive was intended to provide historical context. The EU Non-Financial Reporting Directive (2014/95/EU) was implemented in the UK through amendments to the Companies Act 2006.
The relevant obligations therefore arise under UK companies legislation, rather than directly under EU law. The reference will be clarified in the 2027-28 Sustainability Reporting Guidance to avoid any ambiguity.
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