CDP & CDSB Discussion Paper: GHG emissions information – to legislate or not?

According to the Climate Change Act 2008, there must be regulations under S416(4) of the Companies Act 2006 requiring the director's report to contain information about greenhouse gas emissions for activities for which the company is responsible.

This document presents the Carbon Disclosure Project (CDP) and the Climate Disclosure Standards Board (CDSB) recommendations, should the Secretary of State make these regulations. The full report can be read here.