Policy paper

Company reporting of greenhouse gas emissions

This publication was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This report outlines why no regulations have been introduced on company reporting of greenhouse gas emissions.



Section 85 of the Climate Change Act 2008 requires the Secretary of State to make regulations under section 416(4) of the Companies Act 2006 (c. 46) requiring the directors’ report of a company to contain such information as may be specified in the regulations about emissions of greenhouse gases from activities for which the company is responsible, or lay before Parliament a report explaining why no such regulations have been made.