A specific UK requirement for companies to provide environmental information in their annual reports is available in IAS 37 Provisions,Contingent Liabilities and Contingent Assets.

Question

Quizplus · Accepted Answer

IAS 37 does not concern environmental information. There are other regulations and guidelines in the UK that require companies to provide such information in their annual reports, such as the Companies Act 2006, the Strategic Report Regulations 2013, and the UK Corporate Governance Code.

A Specific UK Requirement for Companies to Provide Environmental Information