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Need to know - Energy and carbon reporting requirements enacted

Published on: 18 Dec 2018

This publication discusses the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (the Regulations), which were issued by the Government in November 2018. The Regulations set out new requirements for the directors' report of quoted and large unquoted companies, as well as introducing an Energy and Carbon report for large limited liability partnerships (LLPs).

The Regulations, effective for financial periods beginning on or after 1 April 2019, broaden the greenhouse gas reporting requirements for quoted companies and extend the reporting requirement to all large companies and LLPs. Additional information on energy consumption and any steps taken to increase a company's energy efficiency is also required.


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