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Carbon and energy reporting

For financial years starting on or after 1 April 2019, quoted companies, large unquoted companies and large LLPs are subject to new requirements to report on carbon and energy use in the directors’ report (or a new carbon and energy report for LLPs). This page provides an overview of the new reporting requirements and links to related resources.

ICAEW Know-How prepared by the Financial Reporting Faculty

The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (‘the regulations’) apply to quoted companies, large unquoted companies, large LLPs and large groups. The regulations define a company, LLP or group as large if it meets two out of three of the following criteria: