UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)
Chapter 1: scope, principles, comply-or-explain, de minimis thresholds, GGC alignment and the mandatory minimum reporting set (paragraphs 1.1 to 1.27, Table 1, Figure 1) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) 1.18: Distinguish metrics that count towards GGC targets from those that do not, with reconciliations and explanations of any material differences

What does 1.18 require?

Where GGC-related data is disclosed, even if some data (for example overseas emissions) is excluded from the commitments, the entity shall clearly distinguish the metrics that contribute to the commitment targets from those that do not, and shall provide reconciliations and explanations for any material differences between the two sets of figures.

Maintained by Gerard Blokdyk

Other controls in Chapter 1: scope, principles, comply-or-explain, de minimis thresholds, GGC alignment and the mandatory minimum reporting set (paragraphs 1.1 to 1.27, Table 1, Figure 1) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpointAll UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) controls