The Companies (Directors’ Report) (Payment Reporting) Regulations 2025

These Regulations make changes to the reporting requirements in the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (the “2008 Regulations”) to require large companies to report information about their payment practices and performance within Directors’ Reports. These Regulations extend to the whole of the United Kingdom reflecting the extent of the Companies Act 2006 (the “2006 Act”).