Who must report energy use and carbon emissions in the UK directors' report?

Quoted companies report global scope 1 and 2 greenhouse gas emissions and at least one intensity ratio, while large unquoted companies and large limited liability partnerships report UK energy use, the associated emissions, an intensity ratio and the energy efficiency action taken in the year. Large means meeting two of three thresholds: turnover of £36 million or more, balance sheet total of £18 million or more, or 250 or more employees. A low energy user consuming 40 MWh or less in the year may state that instead of the figures, and the methodology used must be named.