The Environmental Information Regulations 2004 (SI 2004/3391)
The regulations introduce a new regime of access to environmental information and came into force across the UK on 1st January 2005. The regulations apply to public authorities and introduce a regime for environmental information which is separate from that for all other data under the Freedom of Information Act 2000, which also came into force in January, as they implement a specific EU Directive on the matter.
The key changes to the 1992 regime are:
- A 20 day deadline for authorities to respond to requests for environmental information instead of the 2 month deadline, with a provision for 30 days for complex or large requests
- Introduction of a public interest test and a presumption in favour of disclosure when authorities are considering withholding information
- Provision of enforcement powers to the Information Commissioner providing a free appeal route in addition to the judicial review option
- Clarification of the bodies covered by the regime including, in particular, privitised utilities, public/private partnerships, and environmental consultants in some circumstances (see {art 1 paragraph 2 of the Regulations)
- A duty on authorities to publish a schedule of charges for providing information
- Provision for Ministers to veto the decision requiring information to be disclosed on the grounds of national security
Production of an environmental report by companies may help pre-empt requests for information and give companies greater control over the information placed in the public domain. See DEFRA Environmental reporting guidelines.
Public Interest Disclosure Act 1998
This Act is designed to protect workers who 'blow the whistle' on their employer's serious shortcomings in relation to health and safety and the environment. Workers will be protected from victimisation or dismissal if they disclose information showing that:
- A criminal offence has been or is being committed;
- That the environment has been, is being, or is likely to be damaged;
- The health or safety of any individual has been, is being, or is likely to be endangered; and,
- Information relating to the above matters has been, is being or is likely to be deliberately concealed.
However, except where it is not reasonable to do so, employees are expected to raise the matter internally first and must also act in good faith, reasonably believing the information to be true.
Accounts Modernisation Directive (2003/51/EC)
The EU Accounts Modernisation Directive aims to standardise reporting requirements amongst EU companies and take account of the requirement for non-financial comment and analysis. The UK Government were planning to implement the requirements of the Directive through the Operating and Financial Review (OFR). However this went above and beyond the requirements of the Directive and the chancellor subsequently scrapped the requirement.
The requirements of the EU Accounts Modernisation Directive have been met through the Companies Act 2006. All companies (other than small)* need to produce a Business Review as part of the Directors Report.
Company sizes are determined by the following criteria – a company must meet any two out of the three criteria shown in order to be classified as either a small or a medium sized company.
|
Company Size |
Turnover |
Balance Sheet Total |
Number of Employees |
|
Medium Company
|
< £22.8 million |
< £11.4 million |
< 250 |
|
Small Company*
|
< £5.6 million |
< £2.8 million |
< 50 |
For Large companies the review must, to the extent necessary for an understanding of the development, performance or position of the company’s business, include—
(a) analysis using financial key performance indicators, and
(b) where appropriate, analysis using other key performance indicators, including information relating to environmental matters and employee matters.
Medium sized companies have to prepare the business review, but are not required to include information abut the non-financial performance indicators. However, the DTi guidance on these regulations states that medium sized companies are: “…strongly encouraged to report, where appropriate, on these issues voluntarily in recognition of the benefits such disclosure brings to the operation of the business”.
*Small companies, as defined above, do not have to include a business review in their Directors report.