Large UK steel companies file SECR disclosures and ESOS audits; large EU ones report under CSRD/ESRS E1. Sites are inside the EU ETS, and exports to the EU are in CBAM scope — embedded emissions per tonne must be declared by the importer. Customer SBTi/CDP questionnaires apply regardless of size.
From our guide: Carbon & ESG reporting for Steel — full context, charts and sources there.
