Many companies are still unprepared for the changes to UK carbon reporting which are due to start in less than two months' time, according to research by Deloitte.

New legislation requires UK quoted companies to disclose their greenhouse gas emissions in the Directors' Report section of their annual report for financial periods ending on or after 30 September 2013. To date, any such disclosures have been voluntary.

Guy Battle, Deloitte's UK head of sustainability, said: 'Deloitte recently examined how UK listed companies publicly reported their greenhouse gas emissions, or "corporate carbon footprint", finding barely a third made the necessary disclosures of "scope" and only 8% disclosed their reporting boundary. These results suggest that many UK quoted companies have some way to go before they are ready to comply.'

The requirements form part of the new UK narrative reporting framework which requires companies to produce a strategic report as part of their annual financial report. The strategic report for quoted companies has to provide information about environmental matters and social, community and human rights issues.

'Affected organisations will need to be nimble in their approach - some groups are more prepared than others to measure their global carbon footprint. Companies will need to consider quickly and carefully how this information will be disclosed, and what governance and related processes will be required,' Battle said.