Greenhouse gas emissions reporting: need to know

• The regulation affects all UK incorporated companies listed on the main market of the London Stock Exchange, a European Economic Area market or whose shares are dealing on the New York Stock Exchange or NASDAQ.
• If you have global operations you need to report on all emissions, not just the UK ones.
• All six primary Kyoto gases (carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons and sulphur hexafluoride) have to be reported
• It is not necessary to provide individual emission figures for each of the gases. Instead, companies must state the annual quantity of greenhouse gas emissions in tonnes of carbon dioxide equivalent.
• Direct emissions (from activities owned or controlled by the organisation) and indirect emissions have to be reported.
• Emissions from cars, vans and HGVs fall under ‘direct emissions’.
• There is no set methodology under the regulations but you should use accepted methods and state the method you have used in your report.
• Emissions data does not need to be independently verified.
• Employees using their own vehicles for business journeys (the grey fleet) are excluded from the mandatory reporting due to the logistical difficulties and administration burden this would present.
• The Government is asking companies to voluntarily report emission levels linked to grey fleet use.

Useful links

• The Department for Environment, Food & Rural Affairs (DEFRA) has issued guidance on measuring and reporting greenhouse gas emissions.
• https://www.gov.uk/measuring-and-reporting-environmental-impacts-guidance-for-businesses
• Calculate your fleet’s carbon footprint using the tool on the Fleet News website
• https://www.fleetnews.co.uk/footprint