Streamlined Energy and Carbon Reporting

Streamlined Energy and Carbon Reporting

Company eligibility criteria

Quoted companies of any size that are required to prepare a Directors’ Report under Part 15 of the Companies Act 2006, are required to disclose information relating to their energy use and GHG emissions. 

 Quoted companies in this respect are those whose equity share capital is officially listed on the main market of the London Stock Exchange; or is officially listed in a European Economic Area State; or is admitted to dealing on either the New York Stock Exchange or NASDAQ.  

Unquoted companies incorporated in the UK which are required to prepare a Directors’ Report under Part 15 of the Companies Act 2006, and which are “large” (see below) are required to prepare and file energy and carbon information in their Directors’ Reports. This applies to both registered companies and to unregistered companies. LLPs which are “large” are also required to prepare and file energy and carbon information in their accounts and reports (in a new ‘Energy and Carbon Report’). 

The qualifying conditions are met by a company or LLP in a year in which it satisfies two or more of the following requirements: 
• Turnover £36 million or more
• Balance sheet total £18 million or more 
• Number of employees 250 or more

Stuart Jackson Associates Limited offers the following consultancy services:
  • Agreeing qualification
  • Collate UK energy use including as a minimum purchased electricity, gas and transport
  • Calculate associated greenhouse gas emissions 
  • Determine at least one intensity ratio
  • Compare previous year’s figures for energy use and GHG emissions (except in the first year)
  • Audit information about energy efficiency action taken in the organisation’s financial year
  • State methodologies used in calculation of disclosures 
  • Prepare report for Director sign-off and submission
  • Offer on-going advice, as required

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