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LR TR 17 Transitional Provisions in relation to climate-related financial disclosures under LR 14.3.27R and LR 9.8.6R(8)

1(1)

(2)

Material to which the transitional provision applies

(3)

(4)

Transitional provision

(5)

Transitional provision: dates in force

(6)

Handbook provision: coming into force

1.

LR 14.3.27R

R

LR 14.3.27R applies in relation to a financial year of a listed company beginning on or after 1 January 2022.

From 1 January 2022

1 January 2022

2.

LR 9.8.6CG(5) and LR 9.8.6FG

G

LR 9.8.6CG(5) and LR 9.8.6FG apply in relation to a financial year of a listed company beginning on or after 1 January 2022.

From 1 January 2022

1 January 2022

3.

LR 9.8.6BG and LR 9.8.6CG

G

In relation to a financial year of a listed company beginning before 1 January 2022, references to the TCFD Annex in LR 9.8.6BG and LR 9.8.6CG may be read as references to the document entitled “Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures” published in June 2017 by the Task Force on Climate-related Financial Disclosures, available at: https://www.fsb-tcfd.org.

From 1 January 2022