Environmental Reporting Guidelines: including mandatory greenhouse gas emissions reporting guidance

Guidance to help companies comply with the greenhouse gas (GHG) reporting regulation.



This document is designed to help companies in complying with the greenhouse gas (GHG) reporting regulation, a requirement from the Climate Change Act 2008; and all organisations with voluntary reporting on a range of environmental matters, including voluntary GHG reporting and through the use of key performance indicators (KPIs).

This 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, a European Economic Area market or whose shares are dealing on the New York Stock Exchange or NASDAQ.

The government encourages all other companies to report similarly, although this remains voluntary.

Further information

Measuring and reporting environmental impacts: guidance for businesses