IEMA’s work to influence the Environment Bill

IEMA is working with a wide range of economic sectors, as part of the Broadway Initiative, to advocate a progressive framework of environment and climate change governance and collaborate in developing pathways for achieving long-term targets and goals. Important examples are:

IEMA advocacy on climate change

IEMA responds to May 2021 BEIS consultation

Following a roundtable with IEMA fellows and climate change professionals, IEMA responded to the Government’s latest consultation, on proposals to mandate climate-related financial disclosures by publicly quoted companies, large private companies and Limited Liability Partnerships. You can read the May 2021 consultation response here.

Task Force on Climate Related Financial Disclosure (TCFD) – new collaboration, 2019

Effective disclosure is essential to understanding and managing financial risks. It also provides an opportunity for supporting short-term response and business transitions. The recommendations of the Taskforce for Climate-related Financial Disclosures (TCFD) provide a framework for companies to deliver forward-looking disclosures about climate-related financial risks and opportunities. Disclosures made in line with TCFD recommendations should enable investors to make better-informed decisions.

In collaboration with the Institute and Faculty of Actuaries’ (IFoA) Resource and Environment Board, IEMA has established a joint-working party. We will create a guide for users of climate-related financial disclosures that have been prepared in line with the recommendations of the TCFD. The guide will:

  • support users' ability to understand the different sections in the disclosure
  • understand what information the disclosure should include
  • identify key questions to assist further probing of the disclosure

The guide will also be used for the purposes of promoting the skills of IFoA and IEMA members in developing meaningful and decision-useful climate-related financial disclosures.

Streamlined Energy and Carbon Reporting (SECR) 2018 (UK)

This consultation sought views on the Government’s proposals for Streamlined Energy and Carbon Reporting. The reformed policy was introduced in 2019 as the CRC scheme closed. IEMA ran workshops and a webinar on the consultation and our support was acknowledged by BEIS in the Government’s final response.

SECR has helped to achieve an IEMA policy objective to extend mandatory carbon reporting to all large businesses (over 11,000).

Energy Savings Opportunity Scheme

Throughout 2013 and 2014, IEMA members contributed to IEMA policy work with DECC and BSi, helping to inform consultations concerning this new scheme (requirement). The final ESOS scheme is now launched.

Organisations that qualify for ESOS must carry out ESOS assessments every four years. These assessments are audits of the energy used by their buildings, industrial processes and transport to identify cost-effective energy-saving measures. Qualifying organisations were required to carry out their first ESOS assessment and notify the Environment Agency by 5th December 2015.

Participants must carry out an ESOS assessment in each subsequent four-year compliance period.

IEMA has also registered with the Environment Agency as one of only 12 organisations (and only seven professional bodies or associations) approved by the agency to operate an ESOS Lead Energy Assessor Register. IEMA Full members who also hold Environmental Auditor status and Principal Environmental Auditors who work in this area are eligible to join IEMA’s new ESOS Lead Energy Assessor Register. IEMA is working with members with energy assessment experience to sign them up to the Register so they can begin delivering assessments to organisations throughout the UK.

For more information on ESOS, and to see the register, click here.

Climate Change Adaptation

  • In early 2013, IEMA worked with members to develop new guidance on Climate Change Adaptation. Our focus was to investigate how practitioners achieve progress and develop new guidance on the adaptation business case. The full guidance is available here.
  • Impact Assessment – IEMA has developed both principles and guidance for consideration of climate change impacts and adaptation within EIA and Impact Assessment
  • The UK’s Climate Change Risk Assessment – The UK Government is required under the 2008 Climate Change Act to publish a UK-wide Climate Change Risk Assessment (CCRA) every five years. The Act stipulates that the Government must assess ‘the risks for the United Kingdom from the current and predicted impacts of climate change’. The first CCRA was published by the Department for Environment, Food and Rural Affairs (Defra) in 2012. For this second CCRA 2017, Defra asked the Adaptation Sub-Committee of the Committee on Climate Change (ASC) to prepare an independent Evidence Report setting out the latest evidence on the risks and opportunities to the UK from climate change


IEMA evidence has contributed to the UK Risk Assessment – details of which are available on the Committee’s website.

In 2019, IEMA is again engaged and supporting evidence into CCRA3.

GHG Mandatory Reporting

The Climate Change Act (2008) introduced a number of requirements relating to greenhouse gas emissions reporting.

  • Section 83 of the Act required the Government to publish, by 1st October 2009, reporting guidance. IEMA members made an important contribution to the development of Government guidance.
  • Section 84 of the Act required the Government to publish a report on 'The contribution that reporting of greenhouse gas emissions makes to the UK meeting its climate change objectives: a review of the current evidence'. IEMA’s GHG Management and Reporting Special Report is used as part of the evidence base in the report.
  • The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (part 7) implemented the requirement for UK quoted companies on the London Stock Exchange to report their GHG emissions, and came into effect for financial years ending on or after 30th September 2013.


The introduction of mandatory carbon (GHG) reporting as a requirement on over 1,100 UK listed companies has been an important development supported by IEMA. Working with our members, IEMA developed an evidence base and understanding into the value of both mandatory and also voluntary reporting, as a tool which can support corporate investments and help to build/maintain organisational commitment into energy and low carbon transitions into the medium term.