Mandatory Reporting Overview

The UK is the first country to make it compulsory for companies to include emissions data for their entire organisation in their annual reports.

Since 1st October 2013 the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 has required all UK quoted companies to report on their greenhouse gas emissions as part of their annual Directors’ Report.

Who needs to comply?

The requirement affects all UK incorporated companies listed on the main market of the London Stock Exchange, or on a European Economic Area stock market or whose shares are dealt on the New York Stock Exchange or NASDAQ. 

What do I need to do to comply?

 

  • Report on greenhouse gases emissions from activities for which your organisation is responsible. This includes:

    • carbon dioxide (CO2)
    • methane (CH4)
    • nitrous oxide (N2O)
    • hydrofluorocarbons (HFCs)
    • perfluorocarbons (PFCs) 
    • sulphur hexafluoride (SF6)

  • Report your emissions in relation to your business metrics or financial indicators, such as square footage of properties occupied or sales revenues.