Mandatory environmental reporting
Produced in partnership with Ardea International

The following Environment practice note produced in partnership with Ardea International provides comprehensive and up to date legal information covering:

  • Mandatory environmental reporting
  • The directors’ report (CA 2006)—mandatory greenhouse gas reporting and energy and carbon reporting
  • The directors’ report
  • Reforms to narrative reporting
  • Mandatory greenhouse gas and energy and carbon reporting by quoted companies
  • Mandatory energy and carbon reporting by large unquoted companies and large LLPs
  • The strategic report (CA 2006)—duty to report on environmental matters
  • Requirements for all companies (except small companies)
  • Additional environmental requirements for all companies (except small and medium companies)
  • Additional environmental requirements for quoted companies
  • More...

Mandatory environmental reporting

Companies operating in the UK may be required to report on environmental matters in accordance with:

  1. the Companies Act 2006 (CA 2006)

  2. accounting standards, and

  3. regulatory regimes

UK companies operating in other countries may also be required to report on environmental matters in accordance with the law and policy in that jurisdiction, eg the US Securities Exchange Commission.

The level of reporting required depends on the size/type of the company and the financial year for which the report is being prepared.

The directors’ report (CA 2006)—mandatory greenhouse gas reporting and energy and carbon reporting

The directors’ report

The directors of a company must prepare a directors' report for each financial year. However, companies entitled to the small companies exemption can provide less detailed information in their directors’ report than other companies. For information on small companies, see Practice Note: The small companies regime.

The rules governing the preparation and content of the directors’ report are set out in CA 2006, Pt 15 and regulations made under CA 2006, s 416(4). For more information, see Practice Note: The directors' report.

Reforms to narrative reporting

Since 1 October 2013, the government’s reforms to narrative reporting set out in the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, SI 2013/1970 (2013 Regulations), have introduced changes to the form and content of the directors’ report. Some of these changes impact on the

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