What type of regulations introduced new reporting requirements concerning disclosures?

The Companies (Miscellaneous Reporting) Regulations 2018 are significant because they introduced new reporting requirements for certain companies regarding their disclosures. These regulations were aimed at enhancing transparency and accountability in corporate reporting, particularly in areas such as non-financial information and the reporting of executive pay.

Under these regulations, companies are now required to provide information related to their sustainability practices, the impact of their operations on the environment, and their approach to corporate governance. This helps stakeholders, including investors and the public, gain a clearer picture of a company's overall performance and future prospects.

The other options, while related to various aspects of business law, do not specifically focus on new reporting requirements concerning disclosures in the same context. The Companies Act 2006 serves as a fundamental framework for company law in the UK but does not address the specific disclosures outlined in the 2018 regulations. The Financial Services Act 2021 pertains more directly to financial markets and services rather than corporate reporting. The Employment Rights Act 1996 focuses on employee rights and protections, which is a different area of law entirely. Thus, the Companies (Miscellaneous Reporting) Regulations 2018 stand out for their specific role in modifying and enhancing reporting requirements.