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UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

What is UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)?

HM Treasury's sustainability reporting requirements for UK central government annual reports and accounts under the FReM: the comply-or-explain principles and scope thresholds, the mandatory minimum disclosures of domestic Scope 1 and 2 emissions with energy and expenditure, carbon offsets, waste and ICT waste by destination, and potable water, the carbon accounting rules on boundaries, factors, green tariffs, offsets and Scope 3, and the duties on TCFD-aligned disclosure, UN SDG policies, sustainable procurement, nature recovery and other material topics. It comprises 46 controls organised across 5 domains, and applies in the United Kingdom.

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Questions people ask about UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

What is UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)?
HM Treasury's sustainability reporting requirements for UK central government annual reports and accounts under the FReM: the comply-or-explain principles and scope thresholds, the mandatory minimum disclosures of domestic Scope 1 and 2 emissions with energy and expenditure, carbon offsets, waste and ICT waste by destination, and potable water, the carbon accounting rules on boundaries, factors, green tariffs, offsets and Scope 3, and the duties on TCFD-aligned disclosure, UN SDG policies, sustainable procurement, nature recovery and other material topics.
How many controls does UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) have?
UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) contains 46 controls organized across 5 domains.
Where does UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) apply?
UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) applies in United Kingdom. Organizations operating in or serving customers in this jurisdiction should check whether its requirements reach them.
Which version of UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) is covered here?
This page covers 2026-27 edition, published July 2026 (PU 3663), applying to the 2026-27 reporting period; no substantive change in requirements from the 2025-26 edition.

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UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM), its 46 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.

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Written and maintained by Gerard Blokdyk, The Art of Service.Last updated .