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<p>Currently, all UK registered companies, except those entitled to the small companies
exemption, are required to file a strategic report as part of their annual report.</p><p>
</p><p>This must include, to the extent necessary for an understanding of the development,
performance or position of the company’s business, information relating to environmental
matters. Quoted companies are also required to report, within their strategic reports,
on:</p><ul><li>the impact of the company’s business on the environment, and</li><li>social,
community and human rights issues.</li></ul><p> </p><p>Many UK companies choose to
go further than this within their annual reports which the current flexible company
law framework supports.</p>
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