A survey of carbon reporting practices amongst UK listed companies



In September 2009 Defra published guidance on how to measure and report greenhouse gas (GHG) emissions. Currently, this guidance is voluntary but there is an indication that it could become mandatory from 2012. The purpose of the guidance is to encourage companies to measure, monitor and reduce their carbon footprint.

‘Seeing the wood for the trees’ is a report by Deloitte examining how a sample of 100 UK listed companies in 2009 publicly reported their greenhouse gas emissions or their ‘corporate carbon footprint’. It considers what information listed companies are already reporting and to what extent they already comply with Defra’s guidance.

The survey highlights a number of ‘best practice’ disclosures and includes a reporting checklist and illustrative carbon disclosures for an annual report, drawing on our findings to provide a practical guide to assist preparers with their carbon reporting.