UK: company reporting of greenhouse emissions and the directors' report

Section 85 of the Climate Change Act 2008 requires, no later than 6 April 2012, either [a] the making of Regulations under section 416(4) of the Companies Act 2006 requiring the directors’ report of a company to contain information about emissions of greenhouse gases from activities for which the company is responsible OR [b] the laying before Parliament of a report explaining why such Regulations have not been made. This week the Department for Environment, Food and Rural Affairs published a report explaining why such Regulations have not been made: see here (pdf). The report explains that the Government has not yet reached a decision about whether to make Regulations.