To ask the Secretary of State for Trade and Industry whether UK companies would be obliged to report on (a) relationships with suppliers in Zimbabwe and (b) their own operations in Zimbabwe under the provisions of the proposed Business Review contained within the Company Law Reform Bill. (77688)

Under clause 399 of the Company Law Reform Bill, all companies, apart from small companies, will continue to be required to produce a Business Review, in accordance with the EU Accounts Modernisation Directive. Information on the company's relationships with suppliers and on their operations wherever located must be included in the Review to the extent necessary to provide a balanced and comprehensive analysis of the company's business consistent with the size and complexity of the business.

To ask the Secretary of State for Trade and Industry to what extent the Business Review provided for in the Company Law Reform Bill will oblige UK companies to report on their operations in states which the UK Government consider to be perpetrating abuse of human rights. (77689)

Under clause 399 of the Company Law Reform Bill, all companies, apart from small companies, will continue to be required to produce a Business Review, in accordance with the EU Accounts Modernisation Directive. Information on the company's operations wherever located must be included in the Review to the extent necessary to provide a balanced and comprehensive analysis of the company's business consistent with the size and complexity of the business.