Companies operating in the UK may be required to report on environmental matters in accordance with:

1. •

   the Companies Act 2006 (CA 2006) in particular in the directors’ and strategic reports on environmental matters, and matters related to greenhouse gases and energy and carbon, as well as non-financial Reporting statements. CA 2006 Requirements have continued to expand following publication of many regulations related to this area, all of which are expanded on below. For more information, see:

   1. ◦

      The directors’ report (CA 2006)—mandatory greenhouse gas reporting and energy and carbon reporting

   2. ◦

      The strategic report (CA 2006)—duty to report on environmental matters

   3. ◦

      Mandatory Section 172 statement

2. •

   Task Force on Climate-related Financial Disclosure (TCFD) implementation in the UK, which varies depending on entity type. For more information, see: Task Force on Climate-Related Financial Disclosures

3. •

   accounting standards and codes—see: Company accounts and accounting standards

4. •

   domestic environmental regulatory regimes, which may require reports to be filed—see: Domestic regulatory reporting requirements

5. •

   in due course, UK Sustainability Disclosure Requirements—see: UK Sustainability Disclosure Requirements

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