{
  "url": "https://openlegislation.uk/draft-companies-strategic-report-climate-related-financial-disclosure-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/draft-companies-strategic-report-climate-related-financial-disclosure-regulations-2021/regulation-2.json",
  "legislation": "ukdsi/2021/9780348228519",
  "legislation_title": "The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/draft-companies-strategic-report-climate-related-financial-disclosure-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of sections 414C, 414CA and 414CB of the Companies Act 2006",
  "text": "In section 414C(2), after “non-financial” insert “and sustainability”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 414A to 414D were inserted into the Companies Act 2006 by S.I. 2013/1970. Sections 414CA and 414CB were inserted after section 414C by S.I. 2016/1245. Section 414CA was amended by S.I. 2019/145."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348228519/regulation/2",
    "retrieved_at": "2026-10-30T14:46:30.782820+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}