The UK Sustainability Disclosure Requirements (SDR) framework mandates companies and financial institutions to disclose their impacts on the environment and society from 1 January 2026, including their climate impacts and vehicle carbon reporting.
The SDR aims to achieve consistent reporting standards, with companies needing to report their Scope 1, 2 and 3 carbon emissions and their UK energy use, including transport fuel. Scope 2 greenhouse gas (GHG) emissions include the electricity used to...
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