The Companies Act 2006 (Strategic Report and Directors’ Reports)
Regulations 2013 requires quoted companies to report on greenhouse gas
(GHG) emissions for which they are responsible. Quoted companies, as
defined by the Companies Act 20063
, are also required to report on
environmental matters to the extent it is necessary for an understanding of the
company’s business within their Annual Report 4
, including where appropriate
the use of key performance indicators (KPIs).5
If the Annual Report does not
contain this information, then it must point out the omissions.