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A Closer Look - Streamlined energy and carbon reporting

Published on: 12 Jun 2020

Regulations intending to streamline energy and carbon reporting extend the current disclosures in annual reports for quoted companies and bring large unquoted companies and large limited liability partnerships (LLPs) into scope for periods beginning on or after 1 April 2019.

Alongside the existing greenhouse gas (GHG) emission disclosures, quoted companies must now disclose in their directors’ report their total energy consumption, identifying what proportion of the figures reported relates to emissions and energy consumed in the UK and offshore area. Large unquoted companies must, for the first time, disclose certain GHG emissions and their energy consumption in their directors’ report. Large LLPs must disclose the same, but in a new “Energy and carbon report” that accompanies the financial statements. All entities in scope must also describe any principal measures taken for the purpose of increasing the company’s energy efficiency in the year. 

This publication takes a closer look at how these new regulations fit into the broader corporate reporting landscape, which entities are impacted and how, and provides tips for preparing for disclosure.

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