UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) 3.15-3.16: Single use items and reuse schemes: where material, report information on single use items such as consumer single use plastics, and report the introduction and implementation of reuse schemes across the estate

What does 3.15-3.16 require?

Disposable items, consumer single use plastics above all, can devastate wildlife and the natural world and pass up the food chain, and cutting demand is one way to shrink the plastic in circulation. Where the topic is material the organisation must report on it in the annual report and accounts. Bodies may also describe reuse schemes they have introduced and rolled out across the estate.