Subsidiary Disclosures

UK Subsidiary Companies – Section 172 statements

Following amendments to the Companies Act 2006, certain companies are required to include a statement in their strategic report, which describes how the directors have had regard to the matters set out in section 172(1)(a) to (f) of the Act.

For subsidiaries within the DS Smith Group which are required to have a section 172 statement, the regulations require each respective statement to be made available on a website until the statement in the subsidiary’s next financial year is made available, or until the end of the next financial year should the statement not be required for the next financial year.

The section 172 statement for each applicable subsidiary can be found within the strategic report of the relevant Annual report and financial statements listed below: