Policy paper

Draft Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013

Revised draft regulations on narrative reporting that are due to come into force on 1 October 2013.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government



The latest version of the regulations to reform narrative reporting. The regulations follow the consultation on the future of narrative reporting.

These regulations are due to come into force on 1 October 2013. They will apply to reports due on or after this date.

Published 11 June 2013