Publication / 11 Oct 2007

Environmental Disclosure: The Second Major Review of Environmental Reporting in the Annual Report & Accounts of the FTSE All-Share

Trucost analysis of environmental reporting by FTSE All-Share companies for the year ending 31 March 2007.

The Environment Agency commissioned this study as part of an ongoing programme to review corporate reporting and is an update to their report produced in 2004. The aim of this report was to investigate what progress has been made.

The report analyses the annual reports of FTSE All-Share companies, all of which now have to comply with the revised company law regulations. These regulations require companies with significant environmental impacts to report them in a Business Review as part of their annual reports and accounts.

Nearly all companies now report on the environment in some way. However, much environmental reporting is still at a very basic level – it may be just a one-word mention of a key phrase that this study was designed to identify. Ninety eight per cent of the companies referred to the environment in 2006, compared to 89% in 2004. In particular, FTSE Small Cap companies have increased their level of environmental reporting since the 2004 report. They now report at a similar level to FTSE 350 companies. Ninety seven per cent of Small Cap companies referred to the environment in 2006, compared to 80% in 2004.

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