Environmental reporting

Environmental reporting guidance:

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Business and human rights is an emerging area. Not only did the UN Guiding Principles on Business and Human Rights (UNGPs) receive unanimous approval from the Human...

Practice Note

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Companies operating in the UK may be required to report on environmental matters in accordance with: • the Companies Act 2006 (CA 2006) • accounting standards, and •...

Practice Note

Practitioners should be aware of the extent that social, environmental and ethical considerations must be taken into account in investment decisions. Pension scheme...

Practice Note

Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements...

Practice Note

Background On 12 October 2017, the Department for Business and Industrial Strategy (BEIS) issued a consultation on a simplified energy and carbon reporting framework to...

Practice Note

UK government sustainable development strategy In 2011, the UK government published its vision on mainstreaming sustainable development. In 2013, Defra delivered a...

Practice Note

The directors' report has an important function in providing shareholders with information about the company's business which may not be ascertainable from the financial...

Practice Note

All companies (other than small companies) must prepare a strategic report for each financial year. CA 2006, s 415 requires all companies also to prepare a directors’...

Practice Note

Key drivers for voluntary environmental reporting A company may choose to report on environmental matters: • to gain a better understanding of its exposure to...

Practice Note

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Reasons for reporting GHG emissions Pressure for companies and governments to report on greenhouse gas (GHG) emissions has been mounting over the last decade. Reports on...

Practice Note