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Large UK district heating companies file SECR disclosures and ESOS audits; large EU ones report under CSRD/ESRS E1. Sites are typically inside the EU ETS. Customer SBTi/CDP questionnaires apply regardless of size.
De nuestra guía: Informes de Carbono y ESG para Calefacción por distrito (2026) — contexto completo, gráficos y fuentes allí.