News article

New streamlined requirements for environmental reporting

5 February 2019

Changes to energy, carbon and greenhouse gas reporting from 1 April 2019 for all UK incorporated companies and some larger businesses

Since 1 October 2013 legislation has required all UK quoted companies to report on their greenhouse gas emissions as part of their annual Directors’ Report.

In addition to this, from 1 April 2019 all UK quoted companies will have to report on their global energy use. There are also new requirements for large unquoted companies and limited liability partnerships to disclose their annual energy use and greenhouse gas emissions and related information.

These requirements affect:

  • all UK incorporated companies listed on:
    • the main market of the London Stock Exchange
    • a European Economic Area market
    • or whose shares are dealing on the New York Stock Exchange or NASDAQ
  • unquoted large companies incorporated in the UK, which are required to prepare a Directors’ Report
  • large Limited Liability Partnerships

The government is encouraging all other companies to report similarly, although this remains voluntary.

GOV.UK has guidance to help companies comply with the new Streamlined Energy and Carbon Reporting regulations, including greenhouse gas reporting.