The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013

Issuer name

Secretary of State

Government ministry

Finance/Treasury

More information

UK incorporated companies listed on the London Stock Exchange main market will have to report their levels of greenhouse gas emissions. Companies may use the UK Government Greenhouse Gas Reporting Guidance or one of the considerable array of voluntary reporting methodologies to measure their emissions. The Government will require that the chosen methodology is made clear in the report. Companies will be able to reuse data already collected for other schemes such as Climate Change Agreements, the EU Emissions Trading Scheme and Carbon Reduction Commitment Energy Efficiency Scheme to populate their report. If companies take advantage of this provision, they must make it clear in the report that they are doing so.

Organizations covered by the instrument

All Companies

Target organization notes

Small companies are exempted with conditions

Industry scope

All/none specified

Disclosure venue

strategic report, director's report

ESG coverage - E (Environment)

All, Climate & GHG emissions

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour, Structure & Leadership

ESG coverage- Eco (Economic & General)

All