Blog

Case studies

blog_case_study_ellersfarm_header

Blog_Case_Study_EllersFarm_Header

Case study: Ellers Farm Distillery

<h2>About Ellers Farm Distillery </h2>
Ellers Farm is a Yorkshire-based distillery built on an ethos of responsibility, and the simple principle of balancing people, planet, and profit. The team is on a mission to build the most respected spirits business in the world, by creating the very best vodka in a way that gives back more than it takes. And they do it all with smiles on their faces and a glass in their hands! 
Ellers Farm Distillery achieved B Corp certification in September 2023 and working with Ecologi has been key to them achieving that accolade.

blog_case_study_ellersfarm_banner_stats-3

Blog_Case_Study_EllersFarm_Banner_Stats (3)

<h2>Issue </h2>
The good people of Ellers Farm know that to future-proof their business they need to look after their most precious worker &#8211; and that’s the environment they rely on to produce their product. 
Ellers Farm Distillery are members of the SME Climate Hub and signatories of The Climate Pledge. They’ve committed to reaching net-zero by 2040 and halving their carbon emissions by 2030 using a 2023 baseline. That’s a reduction trajectory that’s aligned with science-based targets, and the necessary path to limit global warming to 1.5°C. 
They know that effective action starts with accurate measurements. So Ellers Farm Distillery used robust carbon accounting methods to calculate the carbon footprint of the business in 2023, updating their data from the previous year. Every corner of the value chain was fully mapped out, placing them in the perfect position to understand and tackle their emissions hotspots.
The team wants to lead by example and inspire their industry peers to do the same, because they know that protecting nature and developing circular infrastructure is the best investment their business can make. They’re a group of people very much after our own hearts, and by working with Ecologi they were able to catalyse these shared values and turn them to action.

<h2>Challenges</h2>
With such a firm commitment to responsibility, greenwashing was a pitfall that the team were determined to avoid. They believe that in the absence of robust ESG compliance requirements and regulations for small to medium-sized businesses like themselves, good intentions are simply not good enough. So they had no intention of making any unsubstantiated environmental claims. 
In Ecologi they found a trusted organisation that shares their values and vision for the future. The transparency provided by Ecologi, as well as our approach to environmental protection through a wide variety of different projects, meant we were the perfect match.

<h2>Solution </h2>
Ellers Farm Distillery has been going from strength to strength on its climate journey, particularly from an operational perspective. Despite a 117% increase in production volume, they achieved a remarkable 24% reduction in their corporate carbon footprint from 2022 to 2023, largely thanks to better energy efficiency and purchasing practices.
One example of this is their iconic Dutch Barn Vodka bottles. They are crafted from 68% post-consumer recycled content and contain 40% less glass than the average spirit bottle, with raw materials travelling less than 60 miles from a Sheffield-based manufacturer. As a result, the carbon footprint of the bottle is 75% lower than conventional alternatives.

blog_case_study_ellersfarm_banner_product

Blog_Case_Study_EllersFarm_Banner_Product

Working with Ecologi builds on this great work. In particular, part of their 2030 strategy is to contribute to a more sustainable future through the strategic funding of impactful projects outside their value chain. By facilitating their support of a variety of carbon reduction projects, Ecologi has really helped the team go above and beyond. 
Ecologi also helps Ellers Farm Distillery fund the planting of one tree for every new subscriber to its email newsletters, offering an opportunity to engage and educate consumers around sustainability early in the relationship. Additionally, all employees benefit from an Ecologi Climate Action Workforce subscription, which contributes to climate projects on behalf of every member of the Ellers Farm team.

blog_case_study_ellersfarm_banner_share

Blog_Case_Study_EllersFarm_Banner_Share

Antonia Doncila, Sustainability Manager at Ellers Farm Distillery noted:
<blockquote>As a start up, our reach is still catching up with our global ambitions. That’s why, to make sure each penny we spend delivers maximum positive impact, we work with fellow B Corp, Ecologi, to choose the right projects.</blockquote>
Finally, working with Ecologi is an important part of how Ellers Farm shares its impact with its stakeholders. They engage all employees around their work with Ecologi from the very beginning through the onboarding process, and share the results of the projects supported every month.

<h2>Outcome</h2>
Since October 2020, Ellers Farm Distillery has funded the planting of over 8,800 trees, and prevented the emission of 420 tonnes of CO2e through a range of certified carbon avoidance projects.

blog_case_study_ellersfarm_banner_profile-4

Blog_Case_Study_EllersFarm_Banner_Profile (4)

One amazing project that Ellers Farm has supported is a <a href="https://x.ecologi.com/projects/mataven-colombia" target="_blank" rel="noopener">forest protection project</a> in Mataven, Columbia, which is protecting 1,150,200 hectares of tropical forests from illegal logging and agricultural use, while providing education, infrastructure and sustainable economic growth for over 16,000 indigenous people.

blog_case_study_ellersfarm_banner_quote

Blog_Case_Study_EllersFarm_Banner_Quote

Protecting our planet starts at home, so in addition to funding these incredible global projects, the team has restored 3 hectares of habitat around their distillery. Ellers Farm Distillery makes vodka from British apples, so by planting their own orchard next to their distillery, they have taken an important step towards reducing their land and water footprints, while restoring the ecosystems they rely on.
Ellers Farm’s commitment to using business as a force for good, as demonstrated through their work with Ecologi, has boosted an already strong brand reputation, attracting customers, staff and like-minded leaders to their community.
The true power of a brand backed by purpose was shown in November 2023, when global superstar Ricky Gervais joined the team as the new co-owner of Ellers Farm Distillery. Aside from his comedic talent, Gervais has long been a champion for environmental causes. His desire to come on board to work with this leading sustainable and ethical spirits business is testament to everything the team has achieved, and continues to achieve. His creativity and platform promises to take the brand to a whole new level.

blog_case_study_ellersfarm_banner_rickygervais

Blog_Case_Study_EllersFarm_Banner_RickyGervais

Antonia Doncila, Sustainability Manager at Ellers Farm Distillery concluded:
<blockquote>We are firm believers that sustainability isn&#8217;t about sacrifice, it&#8217;s about reimagining our way of life within the framework of a circular economy. We make our spirits from apples, a quintessential British symbol with an important role in habitat creation. We thus know how much our business relies on nature and whatever it takes from the planet, we will give more back.</blockquote>

blog_case_study_yourcoop_banner_fop-1

Blog_Case_Study_YourCoop_Banner_FOP (1)

<h2>Is your business ready to take climate action?</h2>
If this article has inspired your business to start its climate journey, talk to our team today.

Schedule a call with our team

blog_case_study_yourcoop_header

Blog_Case_Study_YourCoop_Header

Case study: Midcounties Co-operative

<h2>About Midcounties Co-operative</h2>
<a href="https://x.ecologi.com/yourcoop" target="_blank" rel="noopener">The Midcounties Co-operative</a>, publically known as Your Co-op, is a thriving co-operative with businesses in Food, Travel, Childcare, Energy, Telecoms, Post Offices and Flexible Benefits. With a model that’s based around the core values of democracy, openness, equality and social Responsibility, the profits they make allow them to support the communities they serve. The Midcounties Co-operative’s purpose is all about building a fairer, more sustainable, and ethical future, so they’re very much our perfect climate partner.

blog_case_study_yourcoop_banner_stats

Blog_Case_Study_YourCoop_Banner_Stats

<h2>Issue </h2>
Prior to starting funding climate action with Ecologi, as a large and multi-faceted organisation,The Midcounties Co-operative already had a relatively complex climate strategy and carbon footprint which varied considerably between trading divisions. When the team decided to get to grips with their footprint in 2022, they partnered with EcoAct and carried out a detailed analysis of scopes 1, 2 and 3 emissions.
Using the robust and externally-verified data provided, the team set clear reduction goals based on sustainability-linked finance targets and a public pledge to reduce direct GHG emissions by 50%. They also set near-term Science-Based Targets for scopes 1, 2 and 3, which were validated by the SBTi.
They got off to a great start, smashing their 2023/24 goal of reducing GHG emissions by 25% compared to 2019, and actually achieving a highly impressive 32%. This was mainly done through investment in energy-efficiency measures in stores, including refrigeration upgrades, automation and LED lighting. In parallel they also worked with Younity and Octopus Energy on an amazing initiative to provide funding for community renewable energy projects. 
Meeting the expectations of their community was a key factor in the team’s decision to partner with Ecologi. As a member-owned co-operative society, they frequently conduct research which shows time and time again that climate change and the environment are top priorities for their members. 
The team saw a not-to-be-missed opportunity to bundle climate impact and tree planting into their products, and to use Ecologi’s sub-forest feature to enable their customers to see the carbon footprint of their wider product range while also showing customers how it can be mitigated.

<h2>Challenge</h2>
The Midcounties Co-operative were prioritising finding a high-quality climate action partner and were impressed and reassured by Ecologi’s commitment to <a href="https://x.ecologi.com/transparency" target="_blank" rel="noopener">trust and transparency</a>. By providing certified evidence of impact after Midcounties scoped the emissions of broadband and mobile products, we allowed them to offer members climate action solutions with full confidence.

blog_case_study_yourcoop_banner_quote-1

Blog_Case_Study_YourCoop_Banner_Quote (1)

<h2>Solution </h2>
The Midcounties Co-operative is committed to building a fairer, more sustainable, and ethical future, so the Ecologi partnership was a natural step on their journey. A key part of our work together was building climate impact into their proposition for their broadband and mobile products to help customers give back to the planet.
They do this by funding monthly carbon avoidance, including nature-based, renewables and community-based projects, which is greater than the emissions produced by their products and services (calculated and inclusive of a significant margin of error), while also contributing to reforestation through tree planting. Their travel business also plants a tree for every Co-op Holiday booking, and The Midcounties Co-operative  signed up to the Million Tree Pledge in December 2022.
Sharing success is important to The Midcounties Co-operative, and they use our detailed climate impact project pages to create their own online project spotlights, showcasing the impact of the projects they support. Customers and members are regularly encouraged to explore their collective impact on the Ecologi profile pages, with sub-forests created for different trading divisions.

blog_case_study_yourcoop_banner_subprofiles

Blog_Case_Study_YourCoop_Banner_SubProfiles

<blockquote>Colleagues are regularly updated on the progress of our tree-planting and climate impact through Ecologi, and it’s cited as a key example of how our colleagues and members are doing good together, and making an impact on communities experiencing climate change around the world.</blockquote>

blog_case_study_yourcoop_banner_profile

Blog_Case_Study_YourCoop_Banner_Profile

<h2>Outcome</h2>
Since 2021, The Midcounties Co-operative has funded the planting of 157,046 trees, avoided 4,721 tonnes of CO2e and supported 50 projects.
This is an outstanding achievement, which is why we’ve recognised them as a “Gold Award Winner” in our most recent For our Planet Awards.

blog_case_study_yourcoop_banner_fop

Blog_Case_Study_YourCoop_Banner_FOP

Improved brand reputation and an increased ability to attract new customers are among the key benefits of the Ecologi partnership. The Utilities trading group in particular has seen a notable change in the demographic of customers taking up their mobile and broadband services for the first time, and they have enjoyed real success in recruiting younger customers.
Building climate impact into broadband and mobile products has also proven useful in retaining existing customers. Not only can they save money by extending their mobile and broadband products, but they can also contribute towards climate impact. This unbeatable offer has helped the Utilities division to maintain extremely low churn rates for their industry. 
Clearly, including climate impact in products and creating a straightforward customer offer to evidence their long-standing environmental aspirations has really helped The Midcounties Co-operative rally their community and engage both new and existing customers alike. 
Stuart Newman, Head of Utilities at Your Co-op, said:
<blockquote>Ecologi provides us with a range of simple, transparent and extremely powerful solutions for incorporating environmental impact into our businesses. Their expertise and innovation has given us the confidence to put climate impact at the heart of our Utilities offerings, and the engaging and technical tools they provide like business forests and sub-forests, or the impact purchase APIs, make funding and celebrating climate impact really easy.</blockquote>

blog_case_study_yourcoopv_banner_share-1

Blog_Case_Study_YourCoopv_Banner_Share (1)

<h2>Is your business ready to take climate action?</h2>
If this article has inspired your business to start its climate journey, talk to our team today.

blog_case_study_mulberry_header-1

Blog_Case_Study_Mulberry_Header (1)

Case study: Mulberry

<h2>About Mulberry</h2>
Established in Somerset in 1971, Mulberry has grown to become the largest maker of luxury leather goods in the United Kingdom. With a contemporary take on British heritage and a focus on responsible craft, the brand’s ambition is to create progressive luxury which is made to last.

blog_case_study_mulberry_banner_stats-1

Blog_Case_Study_Mulberry_Banner_Stats (1)

<h2>Issue </h2>
From its beginning in 1971, sustainability has been fundamental to the Mulberry ethos. In 2021, Mulberry celebrated its 50-year anniversary, and used that milestone to affirm its commitment to keeping these values at the heart of the brand, with the launch of the Made to Last Manifesto. The Manifesto laid out an ambitious commitment to transform the business to a regenerative and circular model by 2030, encompassing the entire supply chain from field to wardrobe. 
The manifesto is also underpinned by a bold commitment to achieve net-zero greenhouse gas emissions by 2035, across scopes 1, 2 and 3. All emissions associated with Mulberry’s UK operations and purchased leather are balanced through verified carbon credits from the World Land Trust, but the team at Mulberry knows that this alone is not a long-term solution. 
So for the last three years, the team has worked closely with the Carbon Trust to analyse and assess data from across the business and supply chain to establish a rigorous baseline to underpin their carbon reduction strategy. 
Mulberry has aligned their approach with the new Forestry, Land Use and Agriculture (FLAG) sector guidance published by the Science Based Target Initiative (SBTi) in 2022. They submitted proposed reduction targets to the SBTI in February 2023 and hope to have them approved and announced in 2024.  
Mulberry is already seeing some amazing success by investing in renewable energy. They achieved a 9.5% reduction in UK greenhouse gas emissions across scope 1 &amp; 2 over the last year (to April 2024). And a 360kW solar photovoltaic array installed at its Somerset factory will generate ten times more renewable electricity than the outgoing system &#8211; around 60% of the electricity needed to power the site each year. As raw materials sourcing represents 32% of Mulberry’s emissions, the brand is also committed to pioneering a hyper-local, hyper-transparent regenerative leather supply chain.
These commitments demand a reimagining of how the business operates, which requires each and every employee globally to engage with and share the brand vision. Fostering a culture of sustainability, where each employee understands how their day-to-day work contributes to the success of Mulberry’s net zero target, will be necessary to achieve these goals.

<h2>Solution </h2>
Mulberry was already well on top of its climate obligations, but in working with Ecologi it aimed to go beyond mitigating its business and leather footprint, ensuring that sustainability is part of every employee’s journey. The partnership helps develop deeper understanding, ownership and commitment around Mulberry’s 2035 net-zero target, among employees right across the business. 
For example, every new employee is welcomed and introduced to the topic of climate change and the businesses’ net-zero 2035 goal with the planting of one extra tree in Mulberry’s virtual “Welcome” forest.

blog_case_study_mulberry_banner_subprofiles

Blog_Case_Study_Mulberry_Banner_SubProfiles

Additionally, every quarter the team calculates the carbon impact from all flights taken across the business and balances this amount by investing in carbon avoidance projects with Ecologi. This works alongside a new travel policy, which asks all business travellers to examine their environmental impact when planning work trips.
Mulberry also commits to ongoing reforestation by funding tree planting to mark significant internal milestones, celebrations and events, including their annual Festive Advent Calendar and retail training days.
Each of these initiatives is used as an internal communications opportunity to educate employees on Mulberry’s climate journey. Both the Ecologi virtual forest and Mulberry’s internal communication platform are used to share information across the business. The team regularly shares sustainability communications covering various topics to help broaden colleagues&#8217; knowledge.
Our very own Head of Commercial Operations, Charli Adamson, was also invited into Mulberry’s London office in early 2024 to present to the Made to Last Ambassadors &#8211; Mulberry’s internal network of sustainability champions. Charli showcased Ecologi’s suite of products and explained how the partnership is supporting Mulberry’s climate journey.

blog_case_study_mulberry_banner_share

Blog_Case_Study_Mulberry_Banner_Share

<h2>Outcome</h2>
Since 2022, Mulberry has funded the planting of 1,300 trees and avoided 568 tonnes of CO2e &#8211; equivalent to 436 long haul flights.

blog_case_study_mulberry_banner_profile-1

Blog_Case_Study_Mulberry_Banner_Profile (1)

Mulberry’s work with Ecologi has allowed the team to further support internal communications for their Made to Last strategy, as part of a net-zero future. Fundamentally the partnership has helped to develop better employee understanding around net-zero and drive engagement in Mulberry’s net-zero 2035 target. 
Data from the HR department shows that almost every candidate who Mulberry interviews for a role mentions sustainability as part of the interview process.

blog_case_study_mulberry_banner_quote

Blog_Case_Study_Mulberry_Banner_Quote

Head of Sustainability, Rosie Wollacott Phillips, said: “Our Made to Last Manifesto lays out our ambitious commitment to transform the business to a regenerative and circular model, and to become net-zero by 2035. We’re working closely with our partners on meaningful environmental and social projects to offset our carbon impact, while implementing our radical reduction strategy. Our partnership with Ecologi has supported employee understanding of our net-zero journey, from the first day employees join Mulberry with our tree planting scheme for new starters, to internal celebrations and travel.”

blog_case_study_mulberry_banner_fop

Blog_Case_Study_Mulberry_Banner_FOP

Does your business need to legally disclose its carbon emissions?

climate_disclosure_article_blog_01climate-disclosure_blog_header_02

Climate_Disclosure_Article_Blog_01Climate disclosure_Blog_Header_02

Does Your Business Need to Legally Disclose Its Carbon Emissions?

If your business has over 250 employees and a turnover of £36m or more, the answer is yes &#8211; you will need to disclose your company’s carbon emissions!
Navigating climate-related reporting is essential for UK businesses to ensure compliance and promote sustainability. SECR, TCFD, CRFD, ESOS, and UK SRS each play a critical role in enhancing transparency, improving energy efficiency, and managing climate disclosure-related risks. Understanding and adhering to these frameworks can help companies meet legal requirements, drive environmental and economic benefits, build stakeholder trust, support strategic goals, and contribute to global decarbonisation efforts.
<h2>Ensuring Compliance and Strategic Advantage</h2>
This article provides an overview of five key climate disclosure frameworks that UK businesses need to be aware of in 2024. These include: 
<ul>
<li style="font-weight: 400;" aria-level="1"><a href="#secr">Streamlined Energy and Carbon Reporting (SECR)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#tcfd">Task Force on Climate-related Financial Disclosures (TCFD)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#crfd">Corporate Responsibility and Financial Disclosures (CRFD)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#esos">Energy Savings Opportunity Scheme (ESOS)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#srs">UK Sustainability Reporting Standards (SRS)</a></li>
</ul>
<h2>Understanding the Evolving Regulatory Landscape</h2>
In today&#8217;s rapidly evolving regulatory landscape, businesses are increasingly required to disclose their environmental and sustainability practices. The UK policy landscape for climate disclosure is undergoing significant transformation as the government intensifies its commitment to addressing climate change and achieving net-zero. In recent years, the UK has implemented regulations to enhance transparency and accountability among businesses concerning their environmental impact.
<h2>Importance of Climate Disclosure-Related Reporting Frameworks</h2>
For UK companies, understanding the different climate disclosure-related reporting frameworks is crucial for compliance. The introduction of the Streamlined Energy and Carbon Reporting (SECR) framework in 2019 marked a pivotal shift, mandating large companies to disclose their energy usage and carbon emissions. Building on this momentum, the Task Force on Climate-related Financial Disclosures (TCFD) framework is set to become mandatory for large companies and financial institutions, emphasising the need for carbon accounting and strategic planning.

climate_disclosure_article_blog_01climate-disclosure_blog_banner_02

Climate_Disclosure_Article_Blog_01Climate disclosure_Blog_banner_02

<h2>Streamlined Energy and Carbon Reporting (SECR)</h2>
<h3>What is SECR?</h3>
SECR is a UK government initiative aimed at enhancing energy efficiency and reducing carbon emissions. It requires large businesses to report on their energy use, greenhouse gas emissions, and energy efficiency measures.
<h3>Who needs to comply? </h3>
SECR reporting became mandatory in 2019 and large companies and limited liability partnerships (LLPs) in the UK must comply. This includes those meeting at least two of the following: turnover of £36 million or more, balance sheet total of £18 million or more, or 250+ employees.
<h3>What needs reporting? </h3>
Companies must report:
<ul>
<li style="font-weight: 400;" aria-level="1">Total Energy Use: This includes the consumption of electricity, gas, and transport fuels.</li>
<li style="font-weight: 400;" aria-level="1">GHG Emissions: Both direct (Scope 1) and indirect (Scope 2) emissions must be reported.</li>
<li style="font-weight: 400;" aria-level="1">Energy Efficiency Actions: Details of the energy efficiency measures undertaken during the year.</li>
<li style="font-weight: 400;" aria-level="1">Narrative Description: A qualitative description of the energy efficiency measures implemented and the methodologies used for calculating energy use and GHG emissions.</li>
</ul>
<h3>Where, when, and how to report?</h3>
SECR information should be included in the directors&#8217; report section of the annual financial filings, with reporting required annually to align with the company’s financial reporting cycle. Companies must adhere to UK government guidelines to ensure accuracy and completeness.
For more detailed information, refer to the <a href="https://www.gov.uk/government/publications/academy-trust-financial-management-good-practice-guides/streamlined-energy-and-carbon-reporting" target="_blank" rel="noopener">UK Government&#8217;s Guidance on SECR</a>.

climate_disclosure_article_blog_01climate-disclosure_blog_banner_04

Climate_Disclosure_Article_Blog_01Climate disclosure_Blog_banner_04

<h2>Task Force on Climate-related Financial Disclosures (TCFD)</h2>
<h3>What is TCFD? </h3>
TCFD is an international framework to improve the reporting of climate-related financial information, aiming to provide consistent, comparable, and reliable disclosures.
<h3>Who needs to comply? </h3>
Initially voluntary, TCFD became mandatory in the UK from April 2022 for large companies, financial institutions, and publicly listed companies.
<h3>What needs reporting? </h3>
Companies must report on:
<ul>
<li style="font-weight: 400;" aria-level="1">Governance: The organisation’s governance around climate-related risks and opportunities.</li>
<li style="font-weight: 400;" aria-level="1">Strategy: The actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning.</li>
<li style="font-weight: 400;" aria-level="1">Risk Management: The processes used to identify, assess, and manage climate-related risks.</li>
<li style="font-weight: 400;" aria-level="1">Metrics and Targets: The metrics and targets used to assess and manage relevant climate-related risks and opportunities.</li>
</ul>
<h3>Where, when, and how to report? </h3>
TCFD-aligned disclosures should be included in the company&#8217;s annual financial filings, with reporting required annually, following the company’s regular financial reporting cycle. Companies should use the TCFD’s recommendations to ensure consistency and comprehensiveness in their disclosures.
It should be noted that TCFD recommendations, which align the UK public sector with global best practice, serve as the foundation for new international sustainability standards, such as those from the proposed sustainability standards from International Financial Reporting Standards (IFRS). 
For more details, refer to the <a href="https://www.gov.uk/government/publications/tcfd-aligned-disclosure-application-guidance/task-force-on-climate-related-financial-disclosure-tcfd-aligned-disclosure-application-guidance" target="_blank" rel="noopener">UK Government&#8217;s TCFD-Aligned Disclosure Application Guidance</a>.

climate_disclosure_article_blog_01climate-disclosure_blog_banner_05

Climate_Disclosure_Article_Blog_01Climate disclosure_Blog_banner_05

<h2>Climate-related Financial Disclosure (CRFD)</h2>
<h3>What is CRFD? </h3>
CRFD enhances transparency and accountability by requiring companies to report non-financial information alongside financial data, focusing on environmental, social, and governance (ESG) impacts.
<h3>Who needs to comply?</h3>
CRFD reporting has been required since 2017 and applies to large companies and certain public interest entities in the UK meeting two out of three criteria: turnover of £36 million or more, balance sheet total of £18 million or more, or 250+ employees.
<h3>What needs reporting? </h3>
Companies need to report on various ESG aspects, including:
<ul>
<li style="font-weight: 400;" aria-level="1">Environmental: Impact on the environment, including emissions, resource use, and sustainability initiatives.</li>
<li style="font-weight: 400;" aria-level="1">Social: Employee-related matters, community engagement, and social responsibility activities.</li>
<li style="font-weight: 400;" aria-level="1">Governance: Corporate governance practices, including board diversity, anti-corruption measures, and compliance with regulations.</li>
<li style="font-weight: 400;" aria-level="1">Human Rights: Policies and practices related to human rights within the company and its supply chain.</li>
<li style="font-weight: 400;" aria-level="1">Anti-Corruption and Bribery: Measures taken to prevent corruption and bribery.</li>
</ul>
<h3>Where, when, and how to report? </h3>
CRFD information should be included in the non-financial statement section of the annual report, with reporting required annually, in line with the company’s financial reporting schedule. Companies must follow established guidelines and standards for reporting as part of the Non-Financial Reporting Directive (NFRD).
For detailed and specific guidance, refer to the UK government&#8217;s documentation on climate-related financial disclosures, accessible <a href="https://www.gov.uk/government/publications/climate-related-financial-disclosures-for-companies-and-limited-liability-partnerships-llps" target="_blank" rel="noopener">here</a>.

climate_disclosure_article_blog_01climate-disclosure_blog_banner_03

Climate_Disclosure_Article_Blog_01Climate disclosure_Blog_banner_03

<h2>Energy Savings Opportunity Scheme (ESOS)</h2>
<h3>What is ESOS? </h3>
ESOS is a mandatory energy assessment and energy-saving identification program established by the UK government to improve energy efficiency and reduce greenhouse gas emissions in large organisations.
<h3>Who needs to comply? </h3>
ESOS applies to large UK undertakings and their corporate groups, including those with 250+ employees, or an annual turnover in excess of £44 million, and an annual balance sheet total in excess of £38 million.
<h3>What needs reporting? </h3>
Companies must report:
<ul>
<li style="font-weight: 400;" aria-level="1">Total Energy Consumption: Across all buildings, transport, and industrial activities.</li>
<li style="font-weight: 400;" aria-level="1">Energy Audits: Detailed audits to identify cost-effective energy-saving measures, covering at least 90% of total energy consumption.</li>
<li style="font-weight: 400;" aria-level="1">Compliance Evidence Pack: Documentation of compliance, including details of audits, methodologies used, and identified energy-saving opportunities.</li>
</ul>
<h3>Where, when, and how to report? </h3>
Companies must maintain an internal evidence pack and submit a notification of compliance to the Environment Agency. ESOS operates in four-year compliance phases, with the current phase deadline in December 2023. To comply, companies must conduct energy audits in accordance with ESOS standards, compile the evidence pack, and submit the notification of compliance online through the Environment Agency’s ESOS portal.
For further details, please refer to the <a href="https://www.gov.uk/guidance/energy-savings-opportunity-scheme-esos" target="_blank" rel="noopener">official ESOS guidance</a>.

climate_disclosure_article_blog_01climate-disclosure_blog_banner_06

Climate_Disclosure_Article_Blog_01Climate disclosure_Blog_banner_06

<h2>UK Sustainability Reporting Standards (UK SRS)</h2>
<h3>What is SRS? </h3>
The UK Sustainability Reporting Standards are guidelines developed to standardise sustainability reporting, based on the global baseline set by the International Sustainability Standards Board (ISSB) under the IFRS Foundation. These standards aim to provide consistent, comparable, and reliable ESG information.
<h3>Who Needs to Comply?</h3>
While currently voluntary, UK SRS adoption is increasing among large companies, particularly those with significant environmental impacts or that are publicly traded. The UK government will potentially be making UK SRS adoption mandatory in the future. 
<h3>What Needs Reporting? </h3>
Companies must report on:
<ul>
<li style="font-weight: 400;" aria-level="1">Environmental: Greenhouse gas emissions, energy use, water use, waste management, and biodiversity.</li>
<li style="font-weight: 400;" aria-level="1">Social: Labor practices, community engagement, human rights, and employee health and safety.</li>
<li style="font-weight: 400;" aria-level="1">Governance: Board composition, executive compensation, risk management, and anti-corruption measures.</li>
</ul>
<h3>Where, When, and How to Report? </h3>
Reports should be included in annual financial reports or published as separate sustainability reports. Reporting should follow UK SRS guidelines for standardised metrics and methodologies, typically conducted annually. Ensuring that reports are audited or verified enhances reliability and stakeholder confidence.
For more details, visit the <a href="https://www.gov.uk/guidance/uk-sustainability-disclosure-standards" target="_blank" rel="noopener">UK Government&#8217;s Guidance on UK Sustainability Reporting Standards</a>.

<h2>An overview of climate disclosure requirements for UK businesses</h2>

<h2>Conclusion</h2>
Navigating climate-related reporting is essential for UK businesses to ensure compliance and promote sustainability. SECR, TCFD, CRFD, ESOS, and UK SRS each enhance transparency, improve energy efficiency, and manage climate disclosure-related risks. Understanding and adhering to these frameworks can help companies meet legal requirements, drive environmental and economic benefits, build stakeholder trust, support strategic goals, and contribute to global decarbonisation efforts.

climate_disclosure_article_blog_01climate-disclosure_blog_banner_01

Climate_Disclosure_Article_Blog_01Climate disclosure_Blog_banner_01

<h2>Ready to take climate action?</h2>
Our team of experts can help your business tackle the hurdles of climate disclosure requirements in the UK. If this article has inspired your business to start funding climate action, talk to our team today.

Case study: How Ellers Farm Distillery is changing the spirits industry for good

More posts

Case study: How Midcounties Co-operative is rallying a community around climate impact

Case study: How Mulberry is driving deeper employee engagement around its net-zero journey

Does Your Business Need to Legally Disclose Its Carbon Emissions? Here’s What You Need to Know

Stay in touch with Ecologi