What does D.14-D.17 require?

Transmission and distribution losses bring no extra reporting duty. The factors used for the commitments already fold the losses in by convention, although strictly they belong to another scope, and although DESNZ publishes factors with and without the losses this guidance asks for no recalculation or re-categorisation; that keeps the figures aligned with the commitment targets, makes performance easier to follow and lightens the preparer's load. If an organisation nonetheless chooses to show the losses separately, it should do so in a way that leaves readers able to track performance against the commitment targets, which include those losses.

UK HM Treasury Sustainability Reporting Guidance 2026-27...

Other controls in Chapter 5 and Annexes A to D: TCFD-aligned disclosure, UN SDG policies, materiality of other topics, sustainable procurement, nature recovery, and the differences from GGC reporting (paragraphs 5.1 to 5.17, A.1 to D.21) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

5.11-5.12 Sustainable procurement: where material, report the systems in place and the action taken to buy sustainably, including the steps taken to embed the Government Buying Standards in contracts and to understand and reduce supply chain impacts and risks
5.13-5.16 Nature recovery and biodiversity: where the body holds significant natural capital or landholdings, signpost the Natural Capital Plan or Nature Recovery Plan and report performance against it in the annual report, and report biodiversity considerations in projects and programmes where material
5.4-5.6 TCFD-aligned disclosure: provide climate-related financial disclosures in the annual report in line with the TCFD Application Guidance on a comply-or-explain basis, consulting that guidance on which recommendations apply, with the emissions element handled under Chapter 2
5.7-A.16 UN Sustainable Development Goals: name the significant policies pursued on sustainability or environmental matters as the FReM requires, give a short description of each policy or a link to its specific GOV.UK page, and identify where activities contribute to relevant SDGs
5.8-5.10 Other material topics: assess whether further sustainability topics are material to primary users across the value chain and sphere of influence, report them on a comply-or-explain basis, and optionally add sections on how strategy delivery depends on economic, environmental and social factors and on influence through procurement and public policy
D.19-D.21 Other KPIs material to strategic policy objectives: reporting them is mandatory on a comply-or-explain basis, with other GGC metrics and Defra's environmental KPI guidance as sources, and the entity responsible for identifying any further regulatory, legislative or policy reporting requirements
D.5-D.8 Additional Scope 1, 2 and 3 emissions not measured under the GGCs, such as other fugitive releases and overseas operations: disclose them disaggregated from the Scope 1 and 2 totals assessed against commitment targets, calculated with a widely recognised independent standard where no government factor or method exists
D.9-D.11 Nitrogen trifluoride: report NF3 emissions where material, since the Climate Change Act GHG definition now includes it even though the current GGC commitments do not

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