Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Reporting definition

What does Reporting mean? In pensions practice, reporting means the regular communications trustees or providers give to members on investment performance and the value of their pension benefits. The term is descriptive; the underlying disclosure duties are set by legislation and regulation. Across England & Wales, Scotland and Northern Ireland, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 and, for contract‑based/personal pensions, FCA rules require at least an annual benefit statement. For money purchase (DC) benefits, this must include an annual Statutory Money Purchase Illustration (SMPI) projecting benefits to retirement in today’s terms, calculated in line with FRC Actuarial Standard TM1....

UK mandatory greenhouse gas, energy and carbon reporting and climate-related financial disclosures: SECR, quoted company obligations, TCFD/UK SRS, and related regimes (UK ETS, CCAs, public sector)

Published by a LexisNexis Environment expert

Practice notes

Private and public Sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions

Obligations to disclose GHG emissions vary between companies and hinge on:

the organisation’s scale and business activities
whether it is a UK company
the volume of energy it uses

Where Reporting is not compulsory, chapter 2 of the Environmental reporting guidelines, including streamlined energy and Carbon Reporting guidance (the Guidelines) advises companies to disclose their emissions on a voluntary basis. A growing number are doing so in response to stakeholder expectations, notably those driven by investor Requirements.

For voluntary GHG reporting information, see Practice Note: Voluntary greenhouse gas reporting. For more on wider, voluntary environment, social and governance reporting, see Practice Note: Voluntary environmental, social and corporate governance (ESG) reporting. For a hub on issues related to sustainable business, including reporting, see: ESG and sustainability collection. For information on reporting connected with nature and biodiversity impacts, see Practice Note: ESG and sustainability—biodiversity and nature-related risks—Reporting and disclosure...

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Web page updated on 22/05/2026

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