DEFRA Environmental Reporting Guidelines: Including mandatory greenhouse gas emissions reporting guidance, 2013

United Kingdom Current 2013

Published by the UK Government Department for Environment, Food & Rural Affairs, this document was designed to help companies in complying with the greenhouse gas (GHG) reporting regulation, a requirement from the Climate Change Act. It also represents an updated version of the Environmental Key Performance Indicators – Reporting Guidelines for UK Business (2006). The Climate Change Act (2008) created a new approach to managing and responding to climate change in the UK, by: setting ambitious, legally binding targets, taking powers to help meet those targets, strengthening the institutional framework, enhancing the UK’s ability to adapt to the impact of climate change, establishing clear and regular accountability to the UK Parliament and to the devolved legislatures. The 2013 updated reporting guidelines includes changes which took effect from October 2013, requiring all UK quoted companies to report on their greenhouse gas emissions as part of their annual Directors’ Report. That requirement affects all UK incorporated companies listed on the main market of the London Stock Exchange.



Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type


Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners