Companies Act 2014

F1081[Documents to be delivered to Registrar: applicable branches

1605

1605. Without prejudice to the requirements of section 1305, an applicable branch shall in each financial year deliver to the Registrar, in the prescribed manner, the following documents:

(a) the sustainability report referred to in section 1603(2); and

(b) either –

(i) the assurance opinion referred to in section 1603(5), or

(ii) the statement referred to in section 1603(6).]

Annotations

Amendments:

F1081

Inserted (6.07.2024) by European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 24, in effect as per reg. 1(2).