Welcome to our ESG legislation page. On this page we have pulled together a considered selection of the key legislation that is required for regulatory and legislative compliance across the ESG space.
Whilst every effort has been made to make sure that we have the most up to date document or link available, we would advise that in order to ensure you are using the latest version, that you visit the relevant site directly.
The information provided, in no way constitutes legal advice and if you do require further information on any of the below, please do not hesitate to get in touch.
The Acts and Regulations listed within this site are current as of the 1st January 2023.
Primary Legislation
'Primary legislation' is the term used to describe the main laws passed by the legislative bodies of the UK e.g. Acts of the UK Parliament, Scottish Parliament, Welsh Parliament and Northern Ireland Assembly. It also includes Acts passed by historical parliaments, other primary legislation for Northern Ireland and Church of England Measures (legislation for the established church in England passed by the General Synod of the Church of England).
Secondary Legislation
'Secondary legislation' (also called 'subordinate legislation') is delegated legislation made by a person or body under authority contained in primary legislation. Typically, powers to make secondary legislation may be conferred on ministers, on the Crown, or on public bodies. For example, the Office of Communications (OFCOM) is given such powers by the Communications Act 2003.
The main types of secondary legislation are Statutory Instruments, Statutory Rules and Orders, Church Instruments.
ESG: What’s Now & What’s Next
Our experts explain ten of the most pressing obstacles you’ll need to overcome to meet your ESG targets this year. We explain what steps your business needs to take to remain compliant with upcoming legislation, and what the long-term benefits are of doing business responsibly.
Read our reportLibrary Contents
Whilst every effort is made to make sure that the information contained in this library is up to date and correct , we cannot guarantee that the version you see is the most recent. We advise that you check the original source to confirm that you are using the latest version and to check if there have been any amendments or additions prior to use. For more information or to discuss with an expert please contact us at ESG@IrwinMitchell.com.
Information correct as of 28/09/2023.
Reporting/accounting:
- Companies Act 2006 (PDF download)
Acts:
- Environment Act 2021 (PDF download)
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990 (PDF download)
- The Flood & Water Management Act 2010
- The Planning Act 2008 (PDF download)
- The Climate Change Act 2008 (PDF download)
- Countryside & Rights of Way Act 2000 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Industry Act 1991 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
Regulations:
- Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment (Amendment) Regulations 2021 (PDF download)
- Plastic Packaging Tax (Description of Products) Regulations 2021 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Lighting Products) Regulations 2021 (PDF download)
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021 (PDF download)
- Ammonium Nitrate Materials (High Nitrogen Content) Safety (Amendment) Regulations 2022 (PDF download)
- Town and Country Planning (Environmental Impact Assessment) Regulations 2017 (PDF download)
- Environmental Damage (Prevention and Remediation) (England) Regulations 2015 (PDF download)
- Environmental Information Regulations 2004 (PDF download)
- The Waste (England and Wales) Regulations 2011 (PDF download)
- The Conservation of Habitats and Species Regulations 2010 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
- Environmental Permitting (England and Wales) Regulations 2016 (PDF download)
- UK Emissions Trading Scheme
- Climate change agreement scheme
- Energy Savings Opportunity Scheme (PDF download)
Horizon watching:
- Climate Change Bill
- Microplastic Filters (Washing Machines) Bill
- Flooding (Prevention and Insurance) Bill
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2022 (PDF download)
- Access to the Countryside (Coastal Margin) (Grain to Woolwich) Order 2022 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Amendment) (Northern Ireland) (EU Exit) Regulations 2021 (PDF download)
- The Producer Responsibility Obligations Regime
Information correct as of 28/09/2023.
Reporting/accounting:
- Companies Act 2006 (PDF download)
Acts:
- Pension Schemes Act 2021 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974
- Corporate Manslaughter & Corporate Homicide Act 2007 (PDF download)
- Equality Act 2010
- Modern Slavery Act 2015 (PDF download)
Horizon watching:
Information correct as of 28/09/2023.
Reporting/accounting:
Accounting/governance standards for listed/international firms:
- Disclosure & Transparency Rules (Financial Reporting Council) (PDF download)
- UK Corporate Governance Code (PDF download)
- International Financial Reporting Standards
UK Accounting Standards that other firms adhere to:
- Financial Reporting Standards (PDF download)
- UK Generally Accepted Accounting Principles
- Listing Rules & LSE Guidance (PDF download)
- FCA Guidance
Acts:
- Pensions Act 1995
- Pension Schemes Act 2021 (PDF download)
- Environment Act 2021
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990
- The Climate Change Act 2008 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974 (PDF download)
- Corporate Manslaughter & Corporate Homicide Act 2007
- Equality Act 2010
- Modern Slavery Act 2015
- Sanctions & Anti-Money Laundering Act 2018
- Anti-Terrorism, Crime & Security Act 2001
- Subsidy Control Act
- Nuclear Energy (Financing) Act 2022 (PDF download)
Regulations:
- Global Human Rights Sanctions Regulations 2020 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
Horizon watching:
Information correct as of 28/09/2023.
Reporting/accounting:
- Companies Act 2006 (PDF download)
- The Medium-Sized Companies Regime
Accounting/governance standards for listed/international firms:
- Disclosure & Transparency Rules (Financial Reporting Council) (PDF download)
- UK Corporate Governance Code (PDF download)
- International Financial Reporting Standards
UK Accounting Standards that other firms adhere to:
- Financial Reporting Standards (PDF download)
- UK Generally Accepted Accounting Principles
- Listing Rules & LSE Guidance (PDF download)
- FCA Guidance
Acts:
- Pensions Act 1995
- Pension Schemes Act 2021 (PDF download)
- Environment Act 2021
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990
- The Climate Change Act 2008 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974 (PDF download)
- Corporate Manslaughter & Corporate Homicide Act 2007
- Equality Act 2010
- Modern Slavery Act 2015
- Sanctions & Anti-Money Laundering Act 2018
- Anti-Terrorism, Crime & Security Act 2001
- Subsidy Control Act
- Nuclear Energy (Financing) Act 2022 (PDF download)
Regulations:
- Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment (Amendment) Regulations 2021 (PDF download)
- Plastic Packaging Tax (Description of Products) Regulations 2021 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Lighting Products) Regulations 2021 (PDF download)
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021 (PDF download)
- Ammonium Nitrate Materials (High Nitrogen Content) Safety (Amendment) Regulations 2022 (PDF download)
- Town and Country Planning (Environmental Impact Assessment) Regulations 2017 (PDF download)
- Environmental Damage (Prevention and Remediation) (England) Regulations 2015 (PDF download)
- Environmental Information Regulations 2004 (PDF download)
- The Waste (England and Wales) Regulations 2011 (PDF download)
- The Conservation of Habitats and Species Regulations 2010 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
- Environmental Permitting (England and Wales) Regulations 2016 (PDF download)
- UK Emissions Trading Scheme
- Climate change agreement scheme
- Energy Savings Opportunity Scheme (PDF download)
Horizon watching:
Sports governance codes:
Information correct as of 28/09/2023.
Reporting/accounting:
- Companies Act 2006 (PDF download)
- The Medium-Sized Companies Regime
Accounting/governance standards for listed/international firms:
- Disclosure & Transparency Rules (Financial Reporting Council) (PDF download)
- UK Corporate Governance Code (PDF download)
- International Financial Reporting Standards
UK Accounting Standards that other firms adhere to:
- Financial Reporting Standards (PDF download)
- UK Generally Accepted Accounting Principles
- Listing Rules & LSE Guidance (PDF download)
- FCA Guidance
Acts:
- Pensions Act 1995
- Pension Schemes Act 2021 (PDF download)
- Environment Act 2021
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990
- The Climate Change Act 2008 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974 (PDF download)
- Corporate Manslaughter & Corporate Homicide Act 2007
- Equality Act 2010
- Modern Slavery Act 2015
- Sanctions & Anti-Money Laundering Act 2018
- Anti-Terrorism, Crime & Security Act 2001
- Subsidy Control Act
- Nuclear Energy (Financing) Act 2022 (PDF download)
Regulations:
- Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment (Amendment) Regulations 2021 (PDF download)
- Plastic Packaging Tax (Description of Products) Regulations 2021 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Lighting Products) Regulations 2021 (PDF download)
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021 (PDF download)
- Ammonium Nitrate Materials (High Nitrogen Content) Safety (Amendment) Regulations 2021 (PDF download)
- Town and Country Planning (Environmental Impact Assessment) Regulations 2017 (PDF download)
- Environmental Damage (Prevention and Remediation) (England) Regulations 2015 (PDF download)
- Environmental Information Regulations 2004 (PDF download)
- The Waste (England and Wales) Regulations 2011 (PDF download)
- The Conservation of Habitats and Species Regulations 2010 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
- Environmental Permitting (England and Wales) Regulations 2016 (PDF download)
- UK Emissions Trading Scheme
- Climate change agreement scheme
- Energy Savings Opportunity Scheme (PDF download)
Horizon watching:
Information correct as of 28/09/2023.
Reporting/accounting:
Accounting/governance standards for listed/international firms:
- Disclosure & Transparency Rules (Financial Reporting Council) (PDF download)
- UK Corporate Governance Code (PDF download)
- International Financial Reporting Standards
UK Accounting Standards that other firms adhere to:
- Financial Reporting Standards (PDF download)
- UK Generally Accepted Accounting Principles
- Listing Rules & LSE Guidance (PDF download)
- FCA Guidance
Acts:
- Pensions Act 1995
- Pension Schemes Act 2021 (PDF download)
- Environment Act 2021
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990
- The Climate Change Act 2008 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974 (PDF download)
- Corporate Manslaughter & Corporate Homicide Act 2007
- Equality Act 2010
- Modern Slavery Act 2015
- Sanctions & Anti-Money Laundering Act 2018
- Anti-Terrorism, Crime & Security Act 2001
- Subsidy Control Act
- Nuclear Energy (Financing) Act 2022 (PDF download)
Regulations:
- Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment (Amendment) Regulations 2021 (PDF download)
- Plastic Packaging Tax (Description of Products) Regulations 2021 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Lighting Products) Regulations 2021 (PDF download)
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021 (PDF download)
- Ammonium Nitrate Materials (High Nitrogen Content) Safety (Amendment) Regulations 2021 (PDF download)
- Town and Country Planning (Environmental Impact Assessment) Regulations 2017 (PDF download)
- Environmental Damage (Prevention and Remediation) (England) Regulations 2015 (PDF download)
- Environmental Information Regulations 2004 (PDF download)
- The Waste (England and Wales) Regulations 2011 (PDF download)
- The Conservation of Habitats and Species Regulations 2010 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
- UK Emissions Trading Scheme
- Climate change agreement scheme
- Energy Savings Opportunity Scheme (PDF download)
Horizon watching:
- Climate Change Bill
- Microplastic Filters (Washing Machines) Bill
- Flooding (Prevention and Insurance) Bill
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2022 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Amendment) (Northern Ireland) (EU Exit) Regulations 2021 (PDF download)
- The Producer Responsibility Obligations Regime
Information correct as of 28/09/2023.
Reporting/accounting:
Accounting/governance standards for listed/international firms:
- Disclosure & Transparency Rules (Financial Reporting Council) (PDF download)
- UK Corporate Governance Code (PDF download)
- International Financial Reporting Standards
UK Accounting Standards that other firms adhere to:
- Financial Reporting Standards (PDF download)
- UK Generally Accepted Accounting Principles
- Listing Rules & LSE Guidance (PDF download)
- FCA Guidance
Acts:
- Pensions Act 1995
- Pension Schemes Act 2021 (PDF download)
- Environment Act 2021
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990
- The Climate Change Act 2008 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974 (PDF download)
- Corporate Manslaughter & Corporate Homicide Act 2007
- Equality Act 2010
- Modern Slavery Act 2015
- Sanctions & Anti-Money Laundering Act 2018
- Anti-Terrorism, Crime & Security Act 2001
- Subsidy Control Act
- Nuclear Energy (Financing) Act 2022 (PDF download)
Regulations:
- Town and Country Planning (Environmental Impact Assessment) Regulations 2017 (PDF download)
- Environmental Information Regulations 2004 (PDF download)
- The Waste (England and Wales) Regulations 2011 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
- UK Emissions Trading Scheme
- Climate change agreement scheme
- Energy Savings Opportunity Scheme (PDF download)
Horizon watching:
Information correct as of 28/09/2023.
Reporting/accounting:
- Companies Act 2006 (PDF download)
- The Medium-Sized Companies Regime
Accounting/governance standards for listed/international firms:
- Disclosure & Transparency Rules (Financial Reporting Council) (PDF download)
- UK Corporate Governance Code (PDF download)
- International Financial Reporting Standards
UK Accounting Standards that other firms adhere to:
- Financial Reporting Standards (PDF download)
- UK Generally Accepted Accounting Principles
- Listing Rules & LSE Guidance (PDF download)
- FCA Guidance
Acts:
- Pensions Act 1995
- Pension Schemes Act 2021 (PDF download)
- Environment Act 2021
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990
- The Climate Change Act 2008 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974 (PDF download)
- Corporate Manslaughter & Corporate Homicide Act 2007
- Equality Act 2010
- Modern Slavery Act 2015
- Sanctions & Anti-Money Laundering Act 2018
- Anti-Terrorism, Crime & Security Act 2001
- Subsidy Control Act
- Nuclear Energy (Financing) Act 2022 (PDF download)
Regulations:
- Plastic Packaging Tax (Description of Products) Regulations 2021 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Lighting Products) Regulations 2021 (PDF download)
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021 (PDF download)
- Town and Country Planning (Environmental Impact Assessment) Regulations 2017 (PDF download)
- Environmental Damage (Prevention and Remediation) (England) Regulations 2015 (PDF download)
- Environmental Information Regulations 2004 (PDF download)
- The Waste (England and Wales) Regulations 2011 (PDF download)
- The Conservation of Habitats and Species Regulations 2010 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
- Environmental Permitting (England and Wales) Regulations 2016 (PDF download)
- UK Emissions Trading Scheme
- Climate change agreement scheme
- Energy Savings Opportunity Scheme (PDF download)
Horizon watching:
- Climate Change Bill
- Microplastic Filters (Washing Machines) Bill
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2022 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Amendment) (Northern Ireland) (EU Exit) Regulations 2021 (PDF download)
- The Producer Responsibility Obligations Regime
Information correct as of 28/09/2023.
Reporting/accounting:
Accounting/governance standards for listed/international firms:
- Disclosure & Transparency Rules (Financial Reporting Council) (PDF download)
- UK Corporate Governance Code (PDF download)
- International Financial Reporting Standards
UK Accounting Standards that other firms adhere to:
- Financial Reporting Standards (PDF download)
- UK Generally Accepted Accounting Principles
- Listing Rules & LSE Guidance (PDF download)
- FCA Guidance
Acts:
- Pensions Act 1995
- Pension Schemes Act 2021 (PDF download)
- Environment Act 2021
- Environment Act 1995 (PDF download)
- Environmental Protection Act 1990
- The Climate Change Act 2008 (PDF download)
- Wildlife & Countryside Act 1981
- Control Of Pollution Act 1974 (PDF download)
- The Water Resources Act 1991
- The Town & Country Planning Act 1990 (PDF download)
- Bribery Act 2010 (PDF download)
- Health & Safety At Work Etc. Act 1974 (PDF download)
- Corporate Manslaughter & Corporate Homicide Act 2007
- Equality Act 2010
- Modern Slavery Act 2015
- Sanctions & Anti-Money Laundering Act 2018
- Anti-Terrorism, Crime & Security Act 2001
- Subsidy Control Act
- Nuclear Energy (Financing) Act 2022 (PDF download)
Regulations:
- Global Human Rights Sanctions Regulations 2020 (PDF download)
- Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment (Amendment) Regulations 2021 (PDF download)
- Plastic Packaging Tax (Description of Products) Regulations 2021 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Lighting Products) Regulations 2021 (PDF download)
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021 (PDF download)
- Ammonium Nitrate Materials (High Nitrogen Content) Safety (Amendment) Regulations 2021 (PDF download)
- Town and Country Planning (Environmental Impact Assessment) Regulations 2017 (PDF download)
- Environmental Information Regulations 2004 (PDF download)
- The Waste (England and Wales) Regulations 2011 (PDF download)
- The Conservation of Habitats and Species Regulations 2010 (PDF download)
Organisations may be required to report to the relevant regulator on environmental matters in accordance with regulatory regimes:
- Environmental Permitting (England and Wales) Regulations 2016 (PDF download)
- UK Emissions Trading Scheme
- Climate change agreement scheme
- Energy Savings Opportunity Scheme (PDF download)
Horizon watching:
- Climate Change Bill
- Microplastic Filters (Washing Machines) Bill
- Flooding (Prevention and Insurance) Bill
- Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2022 (PDF download)
- Access to the Countryside (Coastal Margin) (Grain to Woolwich) Order 2022 (PDF download)
- Ecodesign for Energy-Related Products and Energy Information (Amendment) (Northern Ireland) (EU Exit) Regulations 2021 (PDF download)
Latest Insight & News
We have selected a few topical issues below, but for more inspiration on your sector or area of interest, click through to our media library here.
Contact Details
For all ESG enquiries, please contact our ESG advisors with the information below.
Sectors
Our specialist sports lawyers have in-depth knowledge of the sports sector, many of them coming from sporting clubs and organisations themselves. They bring this passion and experience to a broad spectrum of ESG related services tailored to this industry, from corporate governance and compliance to environmental planning of a new stadium to awareness training on Diversity and Inclusion. For more information visit our Sport Sector ESG page.
The manufacturing sector is at the forefront of both the challenges and opportunities of building a sustainable business. From energy and emissions and waste management to responsible sourcing and large diverse workforces and work environments, our multi-disciplinary team of experts can help with achieving both the short-term wins and long-term goals. For more information visit our Manufacturing Sector ESG page.
Whether you are a developer, investor or occupier, there are significant considerations to ensure that properties are built and operated efficiently and responsibly. Our expert legal teams can advise across multiple real estate sectors to assist you in complying with regulations and managing the environmental and social impact of any property or development. From implementing of green leases and issuing of environmental permits to sophisticated environmental planning expertise, the team can guide you to achieve your ESG goals. For more information visit our Real Estate Sector ESG page.
Consumer facing and retail businesses are often in the spotlight when it comes to being responsible businesses. Fair labour practices, hyper consumerism and waste, safe working environments, packaging and marketing claims are all in a day’s work for these businesses. Our diverse team of consumer and retail specialists can advise on how to anticipate and plan for ESG considerations in this fast-moving environment to protect your business and ensure sustainable growth. For more information visit our Consumer Sector ESG page.