Every UK carbon reporting requirement at a glance
Here is where each rule stands in October 2026. The first five come from company law; the rest are conditions set by buyers or by the tax system. Follow the link in each row for who exactly is covered and what to include.
| 要求 | 涵蓋對象 | What you report | 狀態 |
|---|---|---|---|
| Mandatory greenhouse gas reporting for quoted companies | Every quoted company | Global Scope 1 and 2 emissions, energy use, an intensity ratio, the method and the previous year, in the directors' report | In force since 2013, widened by SECR in 2019 |
| SECR (Streamlined Energy and Carbon Reporting) | Unquoted companies and LLPs meeting two of: more than 250 employees, more than £36m turnover, more than £18m balance sheet | UK energy use in kWh, the emissions from it, an intensity ratio, the method and energy efficiency actions, in the annual report | In force for financial years from 1 April 2019; future under review |
| 公司法的氣候相關財務揭露 | 員工超過 500 人且營收達 £500m 的公司與 LLP，以及其他特定對象 | Climate risks and opportunities, how they are managed, and the targets and key performance indicators used, in the strategic report | In force, under review |
| UK SRS S1 and S2 | UK listed companies, on a comply or explain basis; large private companies under consultation | Sustainability and climate disclosures based on the ISSB standards, including greenhouse gas emissions | From accounting periods starting on or after 1 January 2027 |
| ESOS 第 4 階段 | Large undertakings: 250 or more employees, or turnover over £44m and a balance sheet over £38m | An energy audit and compliance notification every four years (energy, not a public carbon report) | Qualification date 31 December 2026, notify by 5 December 2027 |
| PPN 006 減碳計畫 | Bidders for central government contracts above £5 million a year, where relevant and proportionate | Scope 1, 2 and five Scope 3 categories, a net zero commitment by 2050 at the latest, signed by a director and updated every year | In force; many councils and housing associations ask for the same on smaller contracts |
| NHS net zero requirements | NHS suppliers: a Net Zero Commitment below £5 million a year, a Carbon Reduction Plan at £5 million or more | NHS Supply Chain tenders need Evergreen Level 1, including a PPN 006 Carbon Reduction Plan | Evergreen since 6 April 2026; global plans with all relevant Scope 3 from 1 April 2027 |
| 英國 CBAM | Importers of aluminium, cement, fertiliser, hydrogen, and iron and steel goods reaching £50,000 in a year | The emissions embodied in those imports, in a CBAM return, and the CBAM charge | From 1 January 2027; register by 31 January 2028 and file 2027's return by 31 May 2028 |
Which of these applies to you?
Four free checks answer the commonest questions in under a minute each, with no sign-up:
- Do I need to report under SECR? for company size and the low energy exemption.
- Do I need a Carbon Reduction Plan? for government and other public sector tenders.
- NHS supplier carbon checker for what the NHS asks at your contract value.
- Do I need to register for UK CBAM? for importers of the covered goods.
Each check tells you what may apply and links to the government source. They are a guide, not legal advice: for a borderline case, check the regulations or ask your accountant.
Mandatory greenhouse gas reporting and SECR
The UK's mandatory GHG reporting began in 2013, when quoted companies had to state their annual emissions from fuel and from the electricity, heat, steam and cooling they buy, with their method, an intensity ratio and the previous year's figures. The 2018 SECR regulations, in force for financial years starting on or after 1 April 2019, added energy use in kWh and energy efficiency actions, and brought in large unquoted companies and LLPs for their UK energy and emissions.
SECR still uses the older size tests: two of more than 250 employees, more than £36 million turnover and more than £18 million balance sheet. A business that used 40,000 kWh or less in the UK in the year only needs to say it is a low energy user. Our SECR guide has a worked example and what to write.
Climate disclosures and UK SRS
Larger companies also report on climate risk. The Companies Act climate-related financial disclosure rules cover companies and LLPs with more than 500 employees and £500 million turnover, and certain others, and remain in place for now. For listed companies, the FCA's rules published in September 2026 replace its TCFD-aligned rules with UK SRS for accounting periods from 1 January 2027, on a comply or explain basis. Whether large private companies will follow is out for consultation until 30 November 2026. No proposal so far would put a duty on smaller private companies.
Requirements that come through buyers
For most businesses, the requirement to report carbon arrives in a tender or a contract rather than in company law. A buyer cannot fine you, but if it asks and you can't answer, you may not win the work.
- Central government. Under PPN 006, departments and their agencies must ask bidders for a Carbon Reduction Plan on contracts worth more than £5 million a year including VAT, where relevant and proportionate. Our free template follows the government format.
- The NHS. A Net Zero Commitment below £5 million a year, a Carbon Reduction Plan at £5 million or more, and Evergreen Level 1 at every NHS Supply Chain tender since 6 April 2026.
- Councils, housing associations and universities often ask for a PPN 006-style plan on smaller contracts too.
- Large customers measuring their Scope 3, including listed companies preparing for UK SRS, send supplier questionnaires. EU customers may ask for figures in the EU VSME format; see VSME for UK suppliers.
What's changing next
- 30 November 2026: the government's consultation on modernising corporate reporting, including UK SRS for private companies, closes.
- 31 December 2026: ESOS Phase 4 qualification date.
- 1 January 2027: UK SRS for listed companies, and UK CBAM begins.
- 1 April 2027: NHS contracts of £5 million a year or more and new frameworks need global plans covering all relevant Scope 3.
- To be announced: the government has said DESNZ will consult on the future of SECR and ESOS. SECR is unchanged for current reporting years.
Our carbon reporting deadlines for 2027 post keeps the dates in one list, and carbon reporting explained covers what a report contains and how to produce one.
Carbon Recycling 如何協助您
Whichever requirement reaches you, the starting point is the same: a year of energy, fuel, travel and waste data turned into Scope 1, 2 and 3 with the UK government factors. Carbon Recycling does that once and produces the SECR report, the PPN 006 Carbon Reduction Plan and the EU VSME report from the same figures, with UK CBAM and ESOS available as add-ons. Start with a free check above, or try the software free for 14 days with no card.