The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016
These Regulations implement Article 1(1) and (3) of Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups (OJ No L 330, 15.11.14, p1). Article 1(1) inserts Article 19a, and Article 1(3) inserts Article 29a, into Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (OJ No L 34, 11.12.2014, p1) (“the Accounting Directive”).