Question

To ask Her Majesty’s Government what assessment they have made of how the requirement for public-interest enterprises to disclose non-financial interests and diversity measures under European Union Directive 2014/95 affects United Kingdom small and medium-sized enterprises wishing to be listed on stock exchanges across the European Union.

The Government expects to publish a consultation document shortly on plans for transposition of this Directive, most of whose provisions are already reflected in UK reporting requirements. A full impact assessment, including an assessment of the impact on SMEs, will be made available alongside the consultation document.