Depends on where you sit: large UK companies file SECR disclosures in the directors' report and complete ESOS audits (Phase 4 by 5 Dec 2027); large EU companies report under CSRD/ESRS E1 (first wave already reporting, later waves delayed by the 2025 Omnibus); EU importers of CBAM goods file the CBAM declaration from 2026; suppliers to net-zero-committed customers face contractual carbon questionnaires (SBTi/CDP); and UK public-sector bidders above £5M need a published Carbon Reduction Plan.
From our guide: Carbon Reporting 2026 — full context, charts and sources there.
