UK and EU mandatory corporate environmental, climate and sustainability reporting: in-scope entities, thresholds and timelines for companies and LLPs (TCFD, UK Listing Rules, CSRD, EU Taxonomy): practitioner checklist

Published by a LexisNexis Corporate expert

Checklists

This Checklist outlines which companies and limited liability partnerships (LLPs) fall within the main UK and EU compulsory environmental reporting regimes. It offers a high-level overview and points to the sources for the applicable reporting rules. For fuller coverage of the binding reporting obligations, see Practice Notes: CSR, ESG and human rights reporting and initiatives and EU mandatory corporate sustainability reporting. For an overview of the voluntary disclosures many companies and LLPs follow, see Practice Notes: TCFD recommendations and other ESG reporting frameworks, standards and benchmarks [Archived] and Investor group guidance on environmental, social and governance (ESG) issues.

UK requirements

Strategic report to contain description of principal risks and uncertainties.
- Scope: All companies (other than micro and small companies). Traded LLPs and banking LLPs.
- Source: Companies Act 2006 (CA 2006), CA 2006, s 414C(2)(b). Applied to traded LLPs and banking LLPs by Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, SI 2008/1911, Reg 12A.
Strategic report to include key performance indicators relating to environmental matters.
- Scope: All companies (other than micro, small- and medium-sized companies). Traded LLPs and banking LLPs.

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Web page updated on 20/05/2026

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