What are the requirements for reporting?
The regulations require that the report enables readers of the emissions data to have a clear understanding of the operations for which emissions data has been reported, and if and how this differs from operations within the consolidated financial statement. In addition:
With the exception of the first mandatory reporting year, you must repeat the emissions data disclosed in your previous report alongside information on emissions from your present year
Your emissions must also be expressed as an intensity ratio or ratios, such as emissions per unit of sales revenue or floor space.
Whilst assurance is not a regulatory requirement it is recommended as good practice. Independent verification/assurance on the accuracy, completeness and consistency of GHG emissions data will be beneficial to both internal decision-making and for external stakeholders.