Does your business need to legally disclose its carbon emissions?

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Does Your Business Need to Legally Disclose Its Carbon Emissions?

If your business has over 250 employees and a turnover of £36m or more, the answer is yes &#8211; you will need to disclose your company’s carbon emissions!
Navigating climate-related reporting is essential for UK businesses to ensure compliance and promote sustainability. SECR, TCFD, CRFD, ESOS, and UK SRS each play a critical role in enhancing transparency, improving energy efficiency, and managing climate disclosure-related risks. Understanding and adhering to these frameworks can help companies meet legal requirements, drive environmental and economic benefits, build stakeholder trust, support strategic goals, and contribute to global decarbonisation efforts.
<h2>Ensuring Compliance and Strategic Advantage</h2>
This article provides an overview of five key climate disclosure frameworks that UK businesses need to be aware of in 2024. These include: 
<ul>
<li style="font-weight: 400;" aria-level="1"><a href="#secr">Streamlined Energy and Carbon Reporting (SECR)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#tcfd">Task Force on Climate-related Financial Disclosures (TCFD)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#crfd">Corporate Responsibility and Financial Disclosures (CRFD)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#esos">Energy Savings Opportunity Scheme (ESOS)</a></li>
<li style="font-weight: 400;" aria-level="1"><a href="#srs">UK Sustainability Reporting Standards (SRS)</a></li>
</ul>
<h2>Understanding the Evolving Regulatory Landscape</h2>
In today&#8217;s rapidly evolving regulatory landscape, businesses are increasingly required to disclose their environmental and sustainability practices. The UK policy landscape for climate disclosure is undergoing significant transformation as the government intensifies its commitment to addressing climate change and achieving net-zero. In recent years, the UK has implemented regulations to enhance transparency and accountability among businesses concerning their environmental impact.
<h2>Importance of Climate Disclosure-Related Reporting Frameworks</h2>
For UK companies, understanding the different climate disclosure-related reporting frameworks is crucial for compliance. The introduction of the Streamlined Energy and Carbon Reporting (SECR) framework in 2019 marked a pivotal shift, mandating large companies to disclose their energy usage and carbon emissions. Building on this momentum, the Task Force on Climate-related Financial Disclosures (TCFD) framework is set to become mandatory for large companies and financial institutions, emphasising the need for carbon accounting and strategic planning.

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<h2>Streamlined Energy and Carbon Reporting (SECR)</h2>
<h3>What is SECR?</h3>
SECR is a UK government initiative aimed at enhancing energy efficiency and reducing carbon emissions. It requires large businesses to report on their energy use, greenhouse gas emissions, and energy efficiency measures.
<h3>Who needs to comply? </h3>
SECR reporting became mandatory in 2019 and large companies and limited liability partnerships (LLPs) in the UK must comply. This includes those meeting at least two of the following: turnover of £36 million or more, balance sheet total of £18 million or more, or 250+ employees.
<h3>What needs reporting? </h3>
Companies must report:
<ul>
<li style="font-weight: 400;" aria-level="1">Total Energy Use: This includes the consumption of electricity, gas, and transport fuels.</li>
<li style="font-weight: 400;" aria-level="1">GHG Emissions: Both direct (Scope 1) and indirect (Scope 2) emissions must be reported.</li>
<li style="font-weight: 400;" aria-level="1">Energy Efficiency Actions: Details of the energy efficiency measures undertaken during the year.</li>
<li style="font-weight: 400;" aria-level="1">Narrative Description: A qualitative description of the energy efficiency measures implemented and the methodologies used for calculating energy use and GHG emissions.</li>
</ul>
<h3>Where, when, and how to report?</h3>
SECR information should be included in the directors&#8217; report section of the annual financial filings, with reporting required annually to align with the company’s financial reporting cycle. Companies must adhere to UK government guidelines to ensure accuracy and completeness.
For more detailed information, refer to the <a href="https://www.gov.uk/government/publications/academy-trust-financial-management-good-practice-guides/streamlined-energy-and-carbon-reporting" target="_blank" rel="noopener">UK Government&#8217;s Guidance on SECR</a>.

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<h2>Task Force on Climate-related Financial Disclosures (TCFD)</h2>
<h3>What is TCFD? </h3>
TCFD is an international framework to improve the reporting of climate-related financial information, aiming to provide consistent, comparable, and reliable disclosures.
<h3>Who needs to comply? </h3>
Initially voluntary, TCFD became mandatory in the UK from April 2022 for large companies, financial institutions, and publicly listed companies.
<h3>What needs reporting? </h3>
Companies must report on:
<ul>
<li style="font-weight: 400;" aria-level="1">Governance: The organisation’s governance around climate-related risks and opportunities.</li>
<li style="font-weight: 400;" aria-level="1">Strategy: The actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning.</li>
<li style="font-weight: 400;" aria-level="1">Risk Management: The processes used to identify, assess, and manage climate-related risks.</li>
<li style="font-weight: 400;" aria-level="1">Metrics and Targets: The metrics and targets used to assess and manage relevant climate-related risks and opportunities.</li>
</ul>
<h3>Where, when, and how to report? </h3>
TCFD-aligned disclosures should be included in the company&#8217;s annual financial filings, with reporting required annually, following the company’s regular financial reporting cycle. Companies should use the TCFD’s recommendations to ensure consistency and comprehensiveness in their disclosures.
It should be noted that TCFD recommendations, which align the UK public sector with global best practice, serve as the foundation for new international sustainability standards, such as those from the proposed sustainability standards from International Financial Reporting Standards (IFRS). 
For more details, refer to the <a href="https://www.gov.uk/government/publications/tcfd-aligned-disclosure-application-guidance/task-force-on-climate-related-financial-disclosure-tcfd-aligned-disclosure-application-guidance" target="_blank" rel="noopener">UK Government&#8217;s TCFD-Aligned Disclosure Application Guidance</a>.

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<h2>Climate-related Financial Disclosure (CRFD)</h2>
<h3>What is CRFD? </h3>
CRFD enhances transparency and accountability by requiring companies to report non-financial information alongside financial data, focusing on environmental, social, and governance (ESG) impacts.
<h3>Who needs to comply?</h3>
CRFD reporting has been required since 2017 and applies to large companies and certain public interest entities in the UK meeting two out of three criteria: turnover of £36 million or more, balance sheet total of £18 million or more, or 250+ employees.
<h3>What needs reporting? </h3>
Companies need to report on various ESG aspects, including:
<ul>
<li style="font-weight: 400;" aria-level="1">Environmental: Impact on the environment, including emissions, resource use, and sustainability initiatives.</li>
<li style="font-weight: 400;" aria-level="1">Social: Employee-related matters, community engagement, and social responsibility activities.</li>
<li style="font-weight: 400;" aria-level="1">Governance: Corporate governance practices, including board diversity, anti-corruption measures, and compliance with regulations.</li>
<li style="font-weight: 400;" aria-level="1">Human Rights: Policies and practices related to human rights within the company and its supply chain.</li>
<li style="font-weight: 400;" aria-level="1">Anti-Corruption and Bribery: Measures taken to prevent corruption and bribery.</li>
</ul>
<h3>Where, when, and how to report? </h3>
CRFD information should be included in the non-financial statement section of the annual report, with reporting required annually, in line with the company’s financial reporting schedule. Companies must follow established guidelines and standards for reporting as part of the Non-Financial Reporting Directive (NFRD).
For detailed and specific guidance, refer to the UK government&#8217;s documentation on climate-related financial disclosures, accessible <a href="https://www.gov.uk/government/publications/climate-related-financial-disclosures-for-companies-and-limited-liability-partnerships-llps" target="_blank" rel="noopener">here</a>.

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<h2>Energy Savings Opportunity Scheme (ESOS)</h2>
<h3>What is ESOS? </h3>
ESOS is a mandatory energy assessment and energy-saving identification program established by the UK government to improve energy efficiency and reduce greenhouse gas emissions in large organisations.
<h3>Who needs to comply? </h3>
ESOS applies to large UK undertakings and their corporate groups, including those with 250+ employees, or an annual turnover in excess of £44 million, and an annual balance sheet total in excess of £38 million.
<h3>What needs reporting? </h3>
Companies must report:
<ul>
<li style="font-weight: 400;" aria-level="1">Total Energy Consumption: Across all buildings, transport, and industrial activities.</li>
<li style="font-weight: 400;" aria-level="1">Energy Audits: Detailed audits to identify cost-effective energy-saving measures, covering at least 90% of total energy consumption.</li>
<li style="font-weight: 400;" aria-level="1">Compliance Evidence Pack: Documentation of compliance, including details of audits, methodologies used, and identified energy-saving opportunities.</li>
</ul>
<h3>Where, when, and how to report? </h3>
Companies must maintain an internal evidence pack and submit a notification of compliance to the Environment Agency. ESOS operates in four-year compliance phases, with the current phase deadline in December 2023. To comply, companies must conduct energy audits in accordance with ESOS standards, compile the evidence pack, and submit the notification of compliance online through the Environment Agency’s ESOS portal.
For further details, please refer to the <a href="https://www.gov.uk/guidance/energy-savings-opportunity-scheme-esos" target="_blank" rel="noopener">official ESOS guidance</a>.

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<h2>UK Sustainability Reporting Standards (UK SRS)</h2>
<h3>What is SRS? </h3>
The UK Sustainability Reporting Standards are guidelines developed to standardise sustainability reporting, based on the global baseline set by the International Sustainability Standards Board (ISSB) under the IFRS Foundation. These standards aim to provide consistent, comparable, and reliable ESG information.
<h3>Who Needs to Comply?</h3>
While currently voluntary, UK SRS adoption is increasing among large companies, particularly those with significant environmental impacts or that are publicly traded. The UK government will potentially be making UK SRS adoption mandatory in the future. 
<h3>What Needs Reporting? </h3>
Companies must report on:
<ul>
<li style="font-weight: 400;" aria-level="1">Environmental: Greenhouse gas emissions, energy use, water use, waste management, and biodiversity.</li>
<li style="font-weight: 400;" aria-level="1">Social: Labor practices, community engagement, human rights, and employee health and safety.</li>
<li style="font-weight: 400;" aria-level="1">Governance: Board composition, executive compensation, risk management, and anti-corruption measures.</li>
</ul>
<h3>Where, When, and How to Report? </h3>
Reports should be included in annual financial reports or published as separate sustainability reports. Reporting should follow UK SRS guidelines for standardised metrics and methodologies, typically conducted annually. Ensuring that reports are audited or verified enhances reliability and stakeholder confidence.
For more details, visit the <a href="https://www.gov.uk/guidance/uk-sustainability-disclosure-standards" target="_blank" rel="noopener">UK Government&#8217;s Guidance on UK Sustainability Reporting Standards</a>.

<h2>An overview of climate disclosure requirements for UK businesses</h2>

<h2>Conclusion</h2>
Navigating climate-related reporting is essential for UK businesses to ensure compliance and promote sustainability. SECR, TCFD, CRFD, ESOS, and UK SRS each enhance transparency, improve energy efficiency, and manage climate disclosure-related risks. Understanding and adhering to these frameworks can help companies meet legal requirements, drive environmental and economic benefits, build stakeholder trust, support strategic goals, and contribute to global decarbonisation efforts.

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<h2>Ready to take climate action?</h2>
Our team of experts can help your business tackle the hurdles of climate disclosure requirements in the UK. If this article has inspired your business to start funding climate action, talk to our team today.

Schedule a call with our team

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What's happening at COP29

This year’s Conference of the Parties is underway in Baku, Azerbaijan and will run until the 22nd of November. Our team at Ecologi are monitoring the daily events to give you real-time analysis and reactions to the developments and agreements taking place. 
What is COP29? Click <a href="https://ecologi.com/articles/uncategorised/what-to-expect-at-cop29" target="_blank" rel="noopener">here</a> for a comprehensive guide to all things COP29. 
What happened at COP28? Click <a href="https://ecologi.com/articles/blog/whats-happening-at-cop28" target="_blank" rel="noopener">here</a> to read a full report of the event in 2023.

<h2>Overall sentiment &#8211; COP29 wrap-up</h2>
The overall sentiment at COP29 reflects a little bit of progress and an awful lot of frustration. As is often the case at the climate COPs, any progress that does get made is often overshadowed by the missed opportunities – and this one is no exception on that front.
The largest positive from this COP is in the agreements made on operationalising carbon market standards under Article 6 of the Paris Agreement. This consensus signals hope for greater transparency, higher standards, and clear opportunities for businesses to engage in global climate action projects, in a new carbon market managed under the UN framework. These draft documents on Article 6 were published on the first day of the COP and have stayed relatively static since then – indicating that agreement was achieved early. They did come under criticism though, with the Presidency offering up documents to be accepted as-is, with no opportunity for countries to scrutinise the wording.
The COP as a whole, and its broader negotiations on a range of other topics, have been marred by tensions, frustrations, and geopolitics. Proceedings were thrown somewhat, by world leaders disappearing from the world leaders’ summit at the conference and reconvening in Brazil (next year’s COP host country) for the G20 – leading to <a href="https://www.gov.br/planalto/pt-br/media/18-11-2024-declaracao-de-lideres-g20.pdf" target="_blank" rel="noopener">a multilateral G20 declaration</a> which seemed to both celebrate and chastise the country negotiators back in Baku. 
Geopolitics making things difficult – COP29 has taken place against a backdrop of heightened geopolitical tensions between a wide range of countries, which have diverted attention and resources away from climate action and have complicated negotiations. Add to that the problems coming from the COP itself – from country boycotts, to backhanded oil and gas deals, to threats to drop out of the Paris Agreement by Argentina (a threat which was later clarified as rescinded) and by the USA (which is likely to be upheld under the incoming administration) – and it’s easy to wonder how nearly 200 countries can be convinced to agree on anything at all. Let alone an issue with the gravity, urgency, and complexity of climate change.
Poor management by the Presidency – if you’ve followed our daily coverage you’ll have spotted over the past two weeks how this COP has felt quite chaotic and frenetic. It hasn’t really felt throughout proceedings that the Presidency is in control of things – and this applies on the diplomatic level but also in a practical sense, with uncomfortable stories coming out of the conference centre about poorly-managed bathroom facilities and catering. On the draft decisions, the Presidency’s strategy has been cavalier and uncharitable, with something of a ‘take-it-or-leave-it’ attitude to negotiations which isn’t helpful or conducive to compromise. On the last day of the COP, the Climate Action Network awarded the Azerbaijani Presidency their Fossil of the Day award because it “doesn’t understand the gravity of the Presidency, or for that matter the value of civil society”. This is a damning assessment, but one which is hard to disagree with.
Somehow, fossil fuels are still the elephant in the room – we heard from UNEP before COP29 started that <a href="https://www.unep.org/resources/emissions-gap-report-2024" target="_blank" rel="noopener">global emissions are still rising</a>, driven by continued fossil fuel use – and yet COP29 has failed to advance any fossil fuel reduction commitments. In Dubai last year, we saw the agreed cover text mention the “phase-down of unabated coal power”, the “transitioning away from fossil fuels in energy systems” and the “phasing out inefficient fossil fuel subsidies” (which was pretty weak in itself). This year, the fossil fuel lobby was typically massive – with over 1,700 fossil fuel lobbyists in attendance. Despite the overwhelming scientific evidence showing that fossil fuels must stay in the ground, the dominance of fossil fuel interests has continued to undermine progress, with the Arab Group in particular this year refusing to back any texts that reference the phasing out of fossil fuels. The COP29 texts on the UAE dialogue and the Mitigation Work Programme (which ought to have been used to further the outcomes of last year’s Global Stocktake) were meant to enhance climate mitigation. The final version of the MWP fails to mention the transition away from fossil fuels, the 1.5ºC warming goal or the Global Stocktake and its outcomes, and the UAE dialogue on how to proceed on the Global Stocktake wasn’t adopted at all. Interestingly, the earliest drafts did mention the 1.5ºC warming goal and the seriousness of 2023 being the warmest year on record. As the drafts progressed this messaging was removed, despite many calling for the final text to be more ambitious and specific. A deal on the MWP was adopted during the closing plenary session without any intervention. 
Article 6 and UK government provide a few reasons to be positive for businesses 
Whilst the overall sentiment at this year’s COP29 has been disappointment, particularly regarding the pace of global climate action and the lack of firm commitments from key global players, there are still some glimmers of hope for businesses. Among the more promising developments is the aforementioned progress on Article 6 of the Paris Agreement and the UK government’s climate commitments. The outcomes on Article 6 pose a step forward for businesses. By advancing frameworks for international carbon markets, COP29 has created a clearer pathway for companies to engage in high-quality carbon offsetting and trading, fostering transparency and credibility in the process. This opens up new opportunities for organisations globally to progress towards net-zero targets whilst supporting climate action projects and global emission reductions. 
The UK government’s renewed focus on climate policy has created incentives such as increased funding for green technology, support for nature based projects and streamlined regulation for sustainable investment, catalysing innovation and market growth. The developments at COP29 have reinforced the role of businesses as a key actor in the fight against climate change when world leaders fall short on agreeing ambitious climate goals. Through embracing innovation, adopting bold emission reduction targets and funding climate action, companies can fill the leadership gap and accelerate progress where governments falter.

COP29 - Daily updates 

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The two-week conference, scheduled for November 11th-22nd will bring together representatives from all countries that have agreed to be bound by the UNFCCC. The conference takes place annually to negotiate new measures, develop policy and review progress against the goal of limiting climate change.
Azerbaijan, the host nation, has received its fair share of criticism for becoming this year’s COP president. Oil and Gas make up 92.5% of the country’s GDP per capita, and President Ilham Aliyev has stated his support for oil and gas producing nations to continue investing in the sector, clashing with last year’s COP28 outcome in which all nations called for accelerating the transition away from fossil fuels.

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<h2>The key talking points and priorities in the run up to COP29</h2>
This year, priorities are focused on climate finance, with COP29 being coined the Finance COP, this is reiterated by the programme of scheduling with Finance, Investment and Trade taking priority spot on the first day of discussions.
Energy and Science are also high on the agenda, while Nature and Biodiversity and Oceans and Coastal Zones take more of a back seat, only being scheduled for the final day before negotiations; naturally, this comes as a disappointment as this signals these areas of discussion are considered lower priority when compared with energy and finance.
It is likely momentum and attendance will decrease by the end of week two and could undermine the urgency needed to address the implications of climate change on nature globally and reduce their integration into wider climate strategies.
The following key priorities are expected to lead discussions at COP29;
<h3>New Collective Quantified Goal (NCQG)</h3>
Developing countries, particularly those most vulnerable to climate change, require substantial financial support to transition to green economies and adapt to climate impacts. COP29 aims to agree on a new commitment to provide annual climate finance to developing countries, replacing a goal of $100 billion per annum set in 2009 at COP15. The World Economic Forum states that ‘the NCQG must be ambitious yet realistic, balancing the financial capacities of developed countries with the urgent needs of developing nations’.
<h3>Growing the loss and damage fund</h3>
Established and operationalised at COP27 in Sharm El-Sheikh, the loss and damage fund acknowledges the disproportionate burden that climate change places on vulnerable nations. It is a financial mechanism that helps countries cope with the loss and damages they face due to climate change – this includes loss of life, damage to infrastructure and displacement.
At COP29, there is hope to see significant progress in the fund’s operationalisation and funding. Countries are expected to make substantial pledges to the fund to ensure it can meet the needs of developing countries. To date, major contributors include the UAE, Germany and the United States. Other big-emitting countries such as China and Saudi Arabia are yet to announce their intention to contribute to the fund.
<h3>Nationally Determined Contributions (NDCs)</h3>
At COP29, nations will be encouraged to commit to more ambitious and robust Nationally Determined Contributions; these are climate action commitments made by countries to reduce their greenhouse gas emissions and contribute to climate change mitigation, aligning with the goal of limiting global warming to 1.5 degrees Celsius.
NDCs are submitted every 5 years to the UNFCCC, and with the next global stocktake approaching NDCs are to be put forward by February 2025, demonstrating increased ambition and concrete action plans. At COP29, there is likely to be a push to provide financial and technical support to developing countries to enable them to outline and implement NDCs of their own.
<h3>Article 6 of the Paris Agreement</h3>
Article 6 of the Paris Agreement aims to promote the use of carbon markets to achieve their climate targets. At COP29 we can expect discussions with regards to how a robust and well-regulated international carbon market can be developed and maintained. A key goal of COP29 is to finalise the rulebook for Article 6, which will provide clear guidelines for its implementation, and address concerns with regards to the quality of carbon credits, double counting and sustainable development.

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<h2>Who is attending COP29</h2>
With just 2 months to go until COP29 kicks off, there has been minimal discussion with regards to which World Leaders we can expect at the event.
From the UK, Ed Miliband, the newly appointed Secretary of State for Energy and Net Zero, is confirmed to be leading UK negotiations for COP29. However, with the USA election taking place just 5 days before COP29 begins, it is unlikely that the President will be in attendance. As the event draws closer, we can expect more countries to confirm which delegates will attend.

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<h2>What to expect during COP29</h2>
An anticipated 40,000 participants are heading to COP29, almost half the number of attendees than at <a href="https://ecologi.com/articles/blog/whats-happening-at-cop28" target="_blank" rel="noopener">COP28</a> in Dubai last year; this poses the question of if bigger is necessarily better, fewer attendees reduce the environmental impact of the conferences, with the UN Climate Chief Simon Stiell <a href="https://www.climatechangenews.com/2024/04/24/peak-cop-un-looks-to-shrink-baku-and-belem-climate-summits/" target="_blank" rel="noopener">saying he hopes to see fewer people attending COPs </a>as size does not necessarily translate to the quality of outcomes.
COP29 still presents a crucial opportunity to make significant strides in climate action, by focusing on climate finance and reaffirming climate goals, countries can collectively work together to provide the funding and tools necessary to shape the trajectory of global climate efforts.

<h2>Partner with us for COP29 and beyond</h2>
Over the next 12 months we want to support as many businesses as possible to tackle climate change.
If your business is interested in a partnership to help scale climate action or starting its climate journey during COP29 or beyond, get in touch.

Speak to our team. We're here to help find your perfect climate solution.

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Before and after: See how your climate action is making a difference

Before and after: This is how your Ecologi impact is transforming landscapes and lives.

We love a before and after shot at Ecologi. They&#8217;re an incredible way to show the impact of the projects supported by our community. Whether it’s deforested land turning back to verdant green, or solar projects springing to life, sometimes two simple images are worth a thousand words.
On this blog you’ll find snapshot images that paint pictures of the difference our supported climate projects are making, all around the world. Thank you to our community for making it all possible! 
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📍 Location: Ouarzazate, Morocco
⌛ Dates: 2015 –2020
🌱 Project: Verified Carbon Standard
🌳 Type: Solar energy

Morocco

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From a bare area of desert to a haven of clean energy. The Ouarzazate II solar project is a major milestone in Morocco&#8217;s journey towards a clean energy future. It is one of the largest concentrated solar power plants in the world and is expected to supply around 500 GWh per year to Morocco’s power grid.
The project uses thousands of concave mirrors to concentrate solar energy and generate electricity, which can be stored for up to 7 hours. This allows the project to continue generating electricity even after the sun sets.
The Ouarzazate II solar project supplies electricity to nearly 2 million Moroccans and will prevent emissions equivalent to 300,544 tCO2e per year over its 10 year crediting period. The project has also created around 7,000 local jobs and incorporated co-projects that promote the creation of cooperatives, educational opportunities, and skills training.
Learn more about this<a href="https://ecologi.com/projects/morocco-solar"> project</a>.

📍 Location: Brodoclea, North Ayrshire, Scotland
⌛ Dates: 2018 –2021
🌱 Project: Future Forest Company
🌳 Type: Temperate reforestation

Scotland

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Nestled in North Ayrshire, Brodoclea is a sprawling 174-hectare haven of broadleaf woodland that plays host to woolly pigs, the incredible ecological restoration engineers! 
Under <a href="https://thefutureforestcompany.com/">The Future Forest Company</a>&#8216;s guidance, these pigs awaken the soil seed bank, nourish soil microbiology, create space for sapling growth, reduce competition, and form pondlets for breeding amphibians and invertebrates. This enriches the ecosystem, offering sustenance for birds and materials for nests. 
Since 2018, the Ecologi community has helped make a significant impact on this site, funding the planting of 56,170 trees, with a focus on native broadleaf species including oak and birch, creating important habitat for local invertebrate and bird species.

📍 Location: Belavenika, Madagascar.
⌛ Dates: 2019 –2022
🌱 Project: Eden Reforestation Projects
🌳 Type: Mangrove reforestation

Madagascar

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Madagascar’s mangroves are amazing habitats that, sadly, have been deforested over the years and become degraded. This project is one of three currently being supported by the Ecologi community that are replanting mangroves in Madagascar to bring benefits to local biodiversity and communities.
Creating new sustainable income streams for local people is a key component of the project, as is female empowerment. The project employs an average of 85 people per month, with female employees making up approximately 37.5% of the workforce in 2022.
As a result of their involvement in this project, local people are now able to purchase more nutritious food, leading to improved health, and can afford to send their children to school.
To date, the Ecologi community has funded 7.9 million trees on this site in north-west Madagascar.
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📍 Location: Marotaola, Madagascar.
⌛ Dates: 2019 –2022
🌱 Project: Eden Reforestation Projects
🌳 Type: Mangrove reforestation

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This was the very first project we supported, so it holds a special place in our hearts. Seeing its progress over the last four years has brought us so much joy! 
Native mangrove species are being planted on this site, including Avicennia marina, Rhizophora mucronata, and Ceriops tagal. To date, the Ecologi community has funded the planting of over 10 million trees here, and there’s room for another million. 
This site is particularly fascinating as the mangroves are only separated from the open ocean by a thin strip of sand about 100m wide. Despite being more exposed to the ocean, mangroves that have successfully become established are growing well, creating an important habitat for coastal biodiversity and protecting the coastline from erosion by the waves.
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📍 Location: Vĩnh Hảo, Tuy Phong District, Bình Thuận, Vietnam
⌛ Dates: 2018 –2023
🌱 Project: Verified Carbon Standard
☀️ Type: Solar

Vietnam

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Vietnam&#8217;s demand for energy has been rising sharply since the 1990s, and it’s a demand that the country has struggled to fulfil, with an overreliance on coal and frequent power outages.
This project, in the Vinh Hao commune, Vietnam, is generating electricity using photovoltaic technology, which transforms sunlight into electricity. The project is on around 60ha of salt farm, and will generate 83,750MWh of power annually.
Local people have been involved throughout the design phase and operation of the project. The construction process of the project was carefully managed to minimise the impact on the local environment. During the operation of the project, pollution will also be minimised through a series of measures, including ensuring no littering takes place, and waste materials will be responsibly disposed of off-site.
Over the 10-year crediting period, the project will prevent 704,110tCO2e from being emitted by replacing energy in the grid that would otherwise have come from fossil fuels.
The project has given a real boost to the living standards of local communities through economic support funds: the commune gratitude fund in the Vinh Hao commune, and the learning promotion fund in the Binh Thuan province.
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📍 Location: Mount Elgon, Uganda. 
⌛ Dates: 2021 – 2023
🌱 Project: Trees for the Future
🌳 Type: Reforestation and sustainable agroforestry

Uganda

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Trees for the Future’s innovative Forest Gardens approach is all about engaging farmers in reforestation and sustainable agroforestry. The farmers take part in a 4-year programme, learning the skills they need to better manage their land. This brings multiple benefits, including protected crops, stabilised soils, and habitats for pollinators, as well as increasing household incomes.
Over the past two years, the Ecologi community has funded the planting of 766,663 trees in Forest Gardens through this project. Three hundred farmers (57% of whom are women) are involved, with 3,522 people benefitting from the project so far. 
Pictured is 56-year-old Philister Khana, a farmer enrolled in the programme. In just two years she’s taken the number of trees on her plot from 4 to 2,001!
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Hopescrolling: The good news timeline

It’s not all bad. While there’s a lot of negative news about the climate, let’s not forget the good stuff. Find climate wins, reasons to be hopeful and plenty of positivity in our good news timeline.

Climate Disclosure	SECR	TCFD	CRFD	ESOS	UK SRS
Legal requirement?	Yes	Becoming mandatory in the UK	Yes (part of NFRD)	Yes	No, but increasingly adopted
Who needs to comply?	Large companies and LLPs in the UK	Large companies, financial institutions, publicly listed companies	Large companies and public interest entities in the UK	Large UK undertakings and corporate groups	Voluntary - Large and publicly traded companies
Specific criteria includes	Over 250 employees. Turnover of £36m+	Over 500 employees. Turnover £500m+	Over 500 employees. Turnover £500m+	Over 250 employees. Turnover of £44m+	Voluntary - Not specified
What to report?	Energy use, GHG emissions, energy efficiency actions	Governance, strategy, risk management, metrics & targets	Environmental, social, governance impacts, human rights, anti-corruption	Energy consumption, energy audits, compliance evidence pack	Environmental, social, governance metrics
Where to report?	Annual financial filings	Annual financial filings	Annual reports	Environment Agency online portal	Annual or sustainability reports
When to report?	Annually, since 2019	Annually, from April 2022	Annually, since 2017	Every four years, next in Dec 2023	Annually, voluntary

Does Your Business Need to Legally Disclose Its Carbon Emissions? Here’s What You Need to Know

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