CDSB has launched new guidance aimed at UK quoted companies disclosing their Greenhouse Gas emissions (GHG) to comply with recent amendments to the UK Companies Act 2006 (Strategic Report and Directors’ Report).
The guidance is designed to help companies comply with the regulations on GHG emissions reporting and also to provide contextual and other information that explains both the GHG emissions results and how the company is managing risks and opportunities associated with climate change.
By showing the links between the new requirements of the Companies Act and a company’s existing voluntary CDP disclosure, the guidance helps practitioners avoid extra reporting burden and ensure consistency across communications.
The guidance was produced with the kind support of KPMG LLP (UK).