Mandatory environmental reporting
Produced in partnership with Ardea International
Mandatory environmental reporting

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

  • Mandatory environmental reporting
  • Brexit impact
  • 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)
  • More...

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.

Brexit impact

11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. Any changes relevant to this content will be set out below. For further guidance, see Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources.

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

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