These Regulations require certain LLPs to provide climate-related financial disclosures in their strategic report or their energy and carbon report. These Regulations apply to LLPs, with appropriate modifications, the amendments which were made to sections 414C, 414CA and 414 CB of the Companies Act 2006 (the “2006 Act”) by the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 S.I. 2022/31 .