From October 2013, under the Companies Act 2006 (Strategic and Directors’ Reports) Regulations 2013, quoted companies are required to report their greenhouse gas emissions on an annual basis. A quoted company is a company whose shares are traded on a stock exchange, such as the London Stock Exchange. Other non-quoted companies can also voluntarily report their annual greenhouse gas emissions.
In order to report greenhouse gas emissions related to a company’s activities, they must convert ‘activity data’, such as amount of fuel used, distance travelled, or amount of waste disposed of, into CO2 emissions. The government provides spreadsheets that detail how to calculate carbon emissions produced from activities such as these, and these spreadsheets are updated year on year.
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