If your company meets the criteria, an Energy and Carbon Report must be included within the Directors’ Report (for financial years that start on or after 1 April 2019).
The report requirements are different for quoted and unquoted companies; however, as a minimum the following details should be included:
- Energy use - to include purchased electricity, gas and transport
- Associated GHG emissions
- At least one intensity ratio
- Energy efficiency action taken
- Methodology used