UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) 1.22-T1: Disclose against every mandatory minimum reporting requirement in Table 1: domestic Scope 1 and Scope 2 emissions with energy and expenditure, carbon offsets where used, waste by category with costs, water consumption with expenditure, and a materiality filter on overseas Scope 1 and 2

What does 1.22-T1 require?

Table 1 is the floor, and every reporting entity shall disclose against each line of it in the annual report and accounts. The lines are: domestic Scope 1 emissions (boilers, fugitive releases, owned or leased fleet) with fuel and gas use in kWh and the gross spend on them; domestic Scope 2 emissions from bought electricity, heat, steam and cooling with energy in kWh and gross spend; carbon offsets, but only where credits were bought, held or retired, giving volume, type, integrity and total spend; waste from the estate in kilograms under the listed heads (total arising, recycled, ICT waste recycled, reused and recovered, composted or anaerobically digested, incinerated with and without energy recovery, landfill) with disposal spend, operational construction waste being outside the minimum; and potable water in cubic metres with the related spend. Only domestic Scope 1 and 2 are in the minimum; overseas Scope 1 and 2 pass through a materiality filter. Meeting the minimum does not discharge the duty to weigh other sustainability metrics for materiality, and a nil figure need not be shown under every sub-head so long as each topic area is covered.