Provisions the documents cite: reg 2 (financial years beginning on or after 1 April 2019); Part 2 amending Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 — Part 7 para 15 (quoted companies) and new Part 7A paras 20A–20D (unquoted companies); limited liability partnerships' energy and carbon report
What it requires
For financial years beginning on or after 1 April 2019, a quoted company's directors' report must, in addition to greenhouse gas emissions, state its annual energy use in kWh (fuel combustion, operation of facilities, and purchased electricity, heat, steam or cooling), the UK and offshore proportion of emissions and energy, and a description of the principal energy efficiency measures taken; the information need not be given if the company used 40,000 kWh or less, saying so, or if disclosure would be seriously prejudicial (para 15). New Part 7A applies an energy and carbon report to unquoted companies unless exempt; a company is exempt where it meets two or more of: turnover not more than £36 million, balance sheet total not more than £18 million, not more than 250 employees (para 20B), so a company above two of those thresholds reports. The Part 7A disclosure content and the LLP provisions were not read in full.
The instrument itself: https://www.legislation.gov.uk/uksi/2018/1155. The summary above is our plain-English reading, not the text of the instrument — always work from the source.
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The 1 document that cite it
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