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Sustainability, ESG and environment

Climate disclosure, energy and carbon reporting, modern slavery, green claims, environmental permits and packaging producer responsibility. The texts that decide what a business must measure, publish and monitor across its value chain.

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Acts

Questions

Which UK companies must publish climate-related financial disclosures?Companies Act 2006, sections 414C, 414CA and 414CB, as inserted by the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022Who must report energy use and carbon emissions in the UK directors' report?Companies Act 2006 section 416(4) and Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, as amended in 2018Which organisations must publish a modern slavery statement?Modern Slavery Act 2015, section 54, and the Modern Slavery Act 2015 (Transparency in Supply Chains) Regulations 2015When is an environmental claim unlawful in UK advertising?Digital Markets, Competition and Consumers Act 2024, sections 225 to 230 and Chapter 6 of Part 4, replacing the Consumer Protection from Unfair Trading Regulations 2008When does a UK activity need an environmental permit rather than an exemption?Environmental Permitting (England and Wales) Regulations 2016, regulations 8, 12, 38 and Schedule 3What monitoring must a UK permit holder carry out itself?Environmental Permitting (England and Wales) Regulations 2016, regulations 12, 35 and 60, and Schedule 5 Part 1Who is an obligated producer under UK packaging extended producer responsibility?Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024, regulations 6 to 12 and 38

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