# The Climate Change (Reporting Bodies) Regulations (Northern Ireland) 2024, Regulation 5: Climate change mitigation reports

Extent: N.I.

(1) Every reporting body must prepare reports which include—
(a) a statement, in respect of each of the three preceding financial years, of the amounts and the sources of the body’s greenhouse gas emissions;
(b) a statement of the body’s proposals and policies for reducing those amounts and otherwise for mitigating the effects of climate change in the exercise of its functions;
(c) a statement of the timescales for implementing those proposals and policies; and
(d) an assessment of the progress made towards implementing the proposals and policies set out in any previous climate change mitigation report.
(2) A report must, unless the Department otherwise agrees, use—
(a) as the reporting body’s greenhouse gas baseline year, the financial year ending 31st March 2025, and
(b) as the reporting body’s baseline greenhouse gas emission amounts, the amounts in that year.
(3) The first report must be prepared and sent to the Department not later than 31st October 2025.
(4) Subsequent reports must be prepared and sent to the Department every third year not later than 31st October.
(5) In relation to the first report—
(a) paragraph (1)(a) has effect as if the words “each of the three preceding financial years” were “the financial year ending 31st March 2025”;
(b) paragraph (2) does not apply.
(6) References in this regulation to a financial year are to be construed in accordance with section 39(6)(e) of the Interpretation Act (Northern Ireland) 1954 whether or not a body uses that financial year.

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Source: https://www.legislation.gov.uk/nisr/2024/93/regulation/5 (the official version)
Page: https://openlegislation.uk/climate-change-reporting-bodies-regulations-northern-ireland-2024/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.