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) 1.19-1.21: GGC exemptions do not exempt from annual report requirements: disclose the underlying metrics and internal targets, estimate where data collection is limited, and explain the nature and extent of any exemption

What does 1.19-1.21 require?

Being excused from a Greening Government Commitment is not the same as being excused from this guidance. A body above the size thresholds shall still meet every relevant requirement here or explain why not. If a commitment exemption was granted because set targets could not be met, only those targets drop out of the annual report: the metrics beneath them, and internal targets where appropriate, shall still appear. An exemption granted for data collection or tracking difficulties leaves the minimum requirements intact, and estimation should fill the gap. Whatever the ground, the entity shall say briefly in the annual report what the exemption is and how far it reaches, and shall keep meeting any reporting duty that statute or regulation imposes.

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)

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