Voluntary greenhouse gas reporting
Produced in partnership with CLT Envirolaw
Voluntary greenhouse gas reporting

The following Environment guidance note Produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:

  • Voluntary greenhouse gas reporting
  • Reasons for reporting GHG emissions
  • Voluntary GHG reporting guidance
  • International GHG reporting schemes

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 the impacts of climate change, including the Intergovernmental Panel on Climate Change (IPCC) reports and the Stern Review on the economics of climate change, have intensified the pressure by adding urgency to the need to reduce emissions.

More and more companies are reporting voluntarily on their GHG emissions in response to demands by shareholders and other stakeholders. In the UK, quoted companies have been required to report on their greenhouse gas emissions since October 2013. See Practice Note: Mandatory greenhouse gas reporting.

Additional reporting requirements apply to quoted companies under the Streamlined Energy and Carbon Reporting (SECR) requirements set out in the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (2018 Regulations), SI 2018/1155, which are in force from 1 April 2019. The 2018 Regulations bring in additional disclosure requirements for quoted companies and also introduce requirements for large unquoted companies and limited liability partnerships (LLPs) to disclose their annual energy use and GHG emissions, and related information.

For financial years that start on, or after, 1 April 2019, SECR requirements inserted by the 2018 Regulations for quoted companies mean that underlying global energy use that is used