Website disclosure requirements

10 January 2022 / Insight posted in Technical guidance

Depending on its size, your business may have to include certain disclosures on its website if it has one.

Requirements for stand-alone companies

Below are the requirements for a stand-alone company. Exemptions which may be available are not included. While this can be used as a useful starting point to understand your organisation’s requirements, we strongly recommend you obtain professional advice on what the various regulations mean in practice for your business.

Section 172 (1) Statement, Directors’ Duties Disclosure
Companies Act

All businesses that are required to include Directors’ Duties Disclosure within their annual report and accounts must also include a copy of the section 172 (1) statement on their website. All large companies are required to include this information in their strategic reports. The statement should remain on the website until the report for the subsequent period is available.

Corporate Governance Statement
Companies Act

Companies meeting either of the two criteria below are required to include details of their corporate governance on their website. This information should remain on your website until the report for the subsequent period is available.

  • Employee numbers greater than 2,000; or
  • Turnover greater than £200 million AND gross assets greater than £2 billion.

Slavery and Human Trafficking Statement
Modern Slavery Act

Any business with turnover greater than £36 million is required to publish this statement. The statement must be available as a link, in a prominent position, from your homepage.

Gender Pay Gap
Equality Act

All businesses with greater than 250 employees are required to report on their gender pay gaps. The reports must be available for at least three years from the date of publication. Your organisation will also have to report through the government gateway.

Energy and Carbon Reporting
Companies Act

Large companies and LLPs disclosing their streamlined energy and carbon reporting in its financial statements are encouraged, but not required, to include a copy of the report on your website until the report for the subsequent period is available.

Payment Practices
Small Business, Enterprise and Employment Act

When your business meets the large size criteria, you will have to report on your payment practices through the government gateway. This report can refer to your own website if it includes standard payment terms and your supplier dispute resolution process.

Quantitative thresholds

The quantitative thresholds, for small, medium and large stand-alone companies are shown below. A company’s size is determined by meeting two of the three limits, in this and the previous financial period. A company’s size is also determined by the activities it carries out and if it is registered as a public limited company (plc) or a private limited company.



For more information, please contact us or visit our corporate audit page.

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