Measuring and Reporting Environmental Impacts: Guidance for Businesses
This guide is designed to help businesses measure and report their environmental impacts, including greenhouse gas emissions. Understanding and reporting these impacts can help identify ways of improving environmental performance and cutting costs.
From 1 October 2013 the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 will require 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.