If your company is quoted on the stock market the following legislation applies:

Companies Act 2006 (Strategic and Directors’ Report) Regulations 2013

Under these regulations, quoted companies must measure and report greenhouse gas emissions in their annual report.

This applies to companies incorporated in the UK whose equity share capital is officially listed on the main market of the London Stock Exchange, in a European Economic Area or which deals on the New York Stock Exchange or NASDAQ.

The report must give clear information about your activities and the relevant emissions data. You also need to report year-on-year figures and include intensity ratios like emissions per square foot of sales area or by sales revenue.

See how we can help with carbon reporting.

For public authorities

There are also special requirements for public authorities.

DECs

Since June 2008, buildings occupied by public authorities need to have a Display Energy Certificate or DEC.

The rules apply to buildings where the total useful floor area exceeds 500m2 and which is frequently visited by the public.

You need to display the DEC in a prominent place, clearly visible to the public. You also need to have a valid advisory report which has recommendations for improving the energy efficiency of the building.

The regulations came into place on 9th January 2013.

For more information about DECs, visit the Government website.