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

The following Environment guidance 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 strategic report (CA 2006)—duty to report on environmental matters
  • Directive on disclosure of non-financial and diversity information
  • Implementation in the UK
  • Section 172 statement
  • Corporate governance code
  • Company accounts and accounting standards
  • Domestic regulatory reporting requirements
  • 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

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 implementation period, during which it continues to be subject to EU law. This has an impact on this content.

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 companies regime.

The rules governing the preparation and content of the directors’ report