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Energy and carbon reporting

Andrew Jones explains who's affected and what needs to be disclosed under the new Streamlined Energy and Carbon Reporting regulations.

Large unquoted companies and large LLPs are in scope of the 2018 regulations, with the thresholds used to determine whether an unquoted company or LLP is large being the 
same as those in the Companies Act. The 2018 regulations do not, however, include the same ineligibility criteria as the Companies Act (whereby certain entities are ineligible and treated as large even though they meet the medium-sized thresholds). A medium-sized bank, for instance, would not need to report under the 2018 regulations. It is also worth noting that AIM companies, for this purpose, are unquoted.

There are several exemptions from these disclosures available as follows: