(31 January 2019) updated Environmental Reporting Guidelines are issued. These are here.
These Guidelines are issued for :
(1) companies and limited liability partnerships complying with the Companies Act (Strategic Report and Directors’ Report) Regulations 2013, and the Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018
(2) all organisations carrying out voluntary reporting, on Energy and GHG emissions reporting, and through the use of Key Performance Indicators (KPIs).
I will add this to all subscribers Cardinal Environment EHS Legislation Registers & Checklists systems.