The Government has published for consultation a draft of the Greenhouse Gas Emissions (Directors’ Reports) Regulations 2013: see here (pdf). The Regulations will require quoted companies (as defined by section 385(2) of the Companies Act 2006) to report on their greenhouse gas emissions in the directors' report.
A consultation paper accompanies the draft Regulations: see here (pdf). The paper seeks views on various matters including, for example, the date on which companies should be required to begin reporting on greenhouse gas emissions: for reporting years ending after 6 April 2013 or at the same time as the Government's proposed new narrative reporting framework takes effect (reporting years ending after 1 October 2013). The paper also explains, in the light of the likely changes to the narrative reporting framework, that the reference in the Regulations to the directors' report may well be amended.
Thursday, 26 July 2012
UK: The Greenhouse Gas Emissions (Directors’ Reports) Regulations 2013
The Government has published for consultation a draft of the Greenhouse Gas Emissions (Directors’ Reports) Regulations 2013: see here (pdf). The Regulations will require quoted companies (as defined by section 385(2) of the Companies Act 2006) to report on their greenhouse gas emissions in the directors' report.
A consultation paper accompanies the draft Regulations: see here (pdf). The paper seeks views on various matters including, for example, the date on which companies should be required to begin reporting on greenhouse gas emissions: for reporting years ending after 6 April 2013 or at the same time as the Government's proposed new narrative reporting framework takes effect (reporting years ending after 1 October 2013). The paper also explains, in the light of the likely changes to the narrative reporting framework, that the reference in the Regulations to the directors' report may well be amended.
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