UK: Government consults on companies' reporting of greenhouse gas emissions

Section 85 of the Climate Change Act (2008) provides that the Government must, no later than 6 April 2012, [a] make regulations under Section 416(4) of the Companies Act (2006) requiring the directors' report to contain information about the greenhouse gas emissions from activities for which the company is responsible or [b] lay before Parliament a report explaining why such regulations have not been made. The Government has not yet decided whether to introduce such regulations but it has recently published a consultation paper, setting out various options (including a voluntary approach), in order to inform its final decision: see here (pdf). Accompanying the consultation paper is an impact assessment (here, pdf) and a consultee's letter (here, pdf).