ESG & carbon reporting in United Kingdom
The UK requires large companies to report energy and carbon data under SECR (Streamlined Energy and Carbon Reporting) and mandates TCFD-aligned climate disclosures for large companies and LLPs. The UK is also developing UK Sustainability Reporting Standards (UK SRS) based on the ISSB’s IFRS S1/S2.
Key regulations
Mandatory energy and carbon reporting in the Directors’ Report for UK quoted companies and large unquoted companies/LLPs (meeting two of: 250+ employees, £36m+ turnover, £18m+ balance sheet).
Mandatory climate-related financial disclosures for large UK companies and LLPs, based on the TCFD recommendations.
UK Sustainability Reporting Standards based on the ISSB IFRS S1/S2, expected to underpin future UK requirements.
Who must report
Large UK companies and LLPs (and all quoted companies) under SECR and the TCFD-aligned rules. Smaller companies are not directly required but face value-chain ESG requests.
Relevant frameworks
- GHG Protocol — Greenhouse Gas Protocol Corporate Standard
- CDP — CDP — global environmental disclosure platform
- CSRD — Corporate Sustainability Reporting Directive
Frequently asked questions
Who must comply with SECR?
UK quoted companies and large unquoted companies and LLPs that meet two of three thresholds: 250+ employees, £36m+ turnover, or £18m+ balance sheet total.
Is TCFD reporting mandatory in the UK?
Yes — large UK companies and LLPs must make TCFD-aligned climate-related financial disclosures, and the UK is developing ISSB-based standards (UK SRS) for the future.