With 2026 fast approaching, it’s a good time to check your organisation is on track to meet your environmental and health & safety obligations. Here, we provide a list of common annual checks for UK organisations, explaining who they apply to and what you should be checking. Whilst not an exhaustive list, it provides an overview of some of the most common requirements found across industry.
Not all items in this list will be relevant to everyone. They depend on factors such as the organisation’s size and activities. It should help you quickly identify which ones may apply to you in the “Applies to” section and then outline what needs to be checked.
SECR (Streamlined Energy and Carbon) Reporting
Applies to:
Those classed as quoted companies. It also applies to large unquoted companies and large LLPs that meet at least two of the following thresholds:
- Annual turnover greater than £36 million net (or £43.2 million gross).
- Balance sheet total greater than £18 million net (or £21.6 million gross).
- 250 employees or greater.
What you need to do:
Organisations meeting the above criteria must report their total energy use, greenhouse gas emissions, and the actions they have taken to improve energy efficiency throughout the year. This information must be included in your annual accounts.
The end of the year is a good time to check if you fall within the scope of SECR reporting (even if you haven’t in the past!) and make sure you are on course to meet your obligations. More details are available on the Government guidance page here.
ESOS (Energy Savings Opportunity Scheme)
Applies to:
All large UK organisations. An organisation is considered large if it has:
- 250 or more employees; or
- fewer than 250 employees but an annual turnover of over £44 million and a balance sheet that exceeds £38 million.
What you need to do:
Organisations meeting the above criteria must carry out an ESOS energy assessment every compliance period and notify compliance to the Environment Agency. You are also required to produce an ESOS action plan and submit progress updates in line with scheme requirements.
The end of the year is a good time to review and re-familiarise yourself with the compliance period time frames, review your energy data, check progress against your action plan and begin to prepare information needed for the next progress update. More details are available on the Government guidance page here.
CCA (Climate Change Agreement) Annual Reporting
Applies to:
Organisations who have a Climate Change Agreement with the Environment Agency to reduce their Climate Change Levy rate.
What you need to do:
You must submit your annual energy performance data to the Environment Agency. If you do not meet your targets by the end of a target period, you may pay a buy-out fee on the difference between your performance and target. More details are available on the Government guidance page here.
Packaging Waste and EPR Reporting
Applies to:
Organisations that supply packaging and meet the thresholds to be classed as either a large or small producer.
You are classed as a large producer if you:
- have an annual turnover over £2 million; and
- supply or handle more than 50 tonnes of packaging in a calendar year.
You are classed as a small producer if you:
- have an annual turnover over £1 million; and
- supply or handle more than 25 tonnes of packaging in a calendar year.
What you need to do:
Both small or large producers must register as a packaging producer and keep accurate records of the packaging they supply. If you are classed as a large producer, you also have additional obligations, including assessing the recyclability of household packaging and paying any required extended producer responsibility (EPR) fees.
As part of your end of year review, you should check which class of producer you currently fall into and that you are meeting the related requirements. More details are available on the Government guidance page here.
Waste Carrier Licence & Duty of Care Checks
Applies to:
Organisations that produce, store, transport or arrange for the transport of waste streams. This applies to most organisations.
What you need to do:
You have a duty to ensure that your waste is handled safely and legally. This includes checking that any contractors that you use to collect or manage your waste are properly licensed.
You should check that your contractors’ waste carrier licences are still valid and review your waste records (e.g. checking that your waste transfer notes are being filled out correctly and reviewing your waste duty of care matrix). More details are available on the Government guidance page here.
Annual Health & Safety Review
Applies to:
All organisations.
What you need to do:
While not a direct legal duty, carrying out a yearly review of health and safety documentation can be useful. Reviewing things such as risk assessments, H&S policies, and inspection records (e.g. for lifting equipment) can help highlight things that’re no longer accurate or need addressing.
Modern Slavery Statement
Applies to:
All commercial organisations with a turnover of £36 million or more.
What you need to do:
You must produce and publish a Modern Slavery Statement annually. Each year’s statement should outline what has been done to tackle modern slavery within the business and the supply chain.
The end of the year is a good time to go back over your previous Modern Slavery Statement and consider what evidence you can use for your next one. More details are available on the Government guidance page here.
Wrapping up
While this list does not outline all your legal EHS obligations, being on top of these tasks will help you remain compliant and helps to demonstrate effective EHS management. The end of the year is an ideal time to review your annual checks, update records, and plan for the coming year – setting your organisation up for a strong start to 2026.
