From April 2019, UK companies that meet two of the three criteria below are required to present their UK based energy usage and carbon emission within their Director’s report. If one of your company’s undertakings has used less than 40MWh, that subsidiary can be excluded from the report if its energy consumption and carbon emissions if the above qualification criteria below are not met.
Criteria:
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250 Employees
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£36m Annual turnover
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£18m Total Balance sheet