DEFRA Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance

The 2013 updated guidance includes changes which took effect from 1 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. The 2019 updated guidance: Chapter 1: Steps in reporting your environmental impacts covers the steps to take when considering your environmental impacts and which KPIs to report. Chapter 2: Guidance on Streamlined Energy and Carbon Reporting (SECR) helps businesses across the UK in scope of the 2018 Regulations comply with their legal obligations that come into force on 1 April 2019. It also outlines additional voluntary information that is likely to be useful to qualifying organisations and a wide range of stakeholders.

Issuer name

Department of Environment, Food and Rural Affairs (DEFRA)

Government ministry

Environment

More information

The Climate Change Bill was introduced into Parliament on 14 November 2007 and became law on 26 November 2008. The Climate Change Act 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. Under changes introduced by the 2018 Regulations, large unquoted companies and large LLPs are obliged to report their UK energy use and associated greenhouse gas emissions as a minimum relating to gas, electricity and transport fuel, as well as an intensity ratio and information relating to energy efficiency action, through their annual reports. This guide sets out the key obligations, including which organisations are in scope and the information they will need to report and disclose annually

Reporting resources

True

Comply or explain

True

Organizations covered by the instrument

All Companies

Target organization notes

companies and limited liability partnerships in complying with the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (‘the 2013 Regulations’) and the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (‘the 2018 Regulations’)

Industry scope

All/none specified

Disclosure venue

Directors' report

ESG coverage - E (Environment)

Supplier Environmental Assessment, Environmental Compliance & Risk, Energy, Climate & GHG emissions, Water, Materials & Resource Efficiency (circularity), Biodiversity & Ecosystem Services, Waste & Hazardous Substances

Status

Current

Country

United Kingdom

Region

Europe

Date of publication

2019

Issuer type

Governments (governmental department, agency)

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

Go to the instrument