Related provisions for DTR 7.2.1
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(1) An issuer which is complying with DTR 7.2.2 R (1) or DTR 7.2.2 R (2) must:(a) state in its directors’ report where the relevant corporate governance code is publicly available; and(b) where 4it departs from that corporate governance code, explain which parts of the corporate governance code it departs from and the reasons for doing so.(2) Where DTR 7.2.2 R (3) applies, the issuer must make details of 4its corporate governance practices publicly available and state in its directors’
An issuer may elect that, instead of including its corporate governance statement in its directors’ report, the information required by DTR 7.2.1 R to DTR 7.2.8AR6 may be set out in4: (1) 4a separate report published together with and in the same manner as its annual report4; or(2) a4 document publicly available on the issuer's website to which reference is made in the directors’ report4. 44Under (1) or (2), the corporate governance statement must contain the information required
Subject to DTR 7.2.11 R, an issuer which is required to prepare a group directors’ report within the meaning of section 415(2) of the Companies Act 2006 must include in that report a description of the main features of the group’s internal control and risk management systems in relation to the financial reporting process for the undertakings included in the consolidation, taken as a whole4. In the event that the issuer presents its own annual report and its consolidated annual
(1) 4An issuer that elects to include its corporate governance statement in a separate report as permitted by DTR 7.2.9R(1) must provide the information required by DTR 7.2.10R in that report.(2) 4An issuer that elects to include its corporate governance statement in a document publicly available on the issuer's website to which reference is made in the directors’ report as permitted by DTR 7.2.9R(2) must provide the information required by DTR 7.2.10R in that document.