Greenhouse gas emissions are being reported to some extent by 42% of UK companies, according to a Deloitte UK survey, which revealed many UK companies were embracing strategic report measures ahead of their mandatory implementation.

According to the survey, 21% of companies are also providing employee gender diversity figures.

Deloitte said that risk and uncertainty reporting is maturing, and 83% of those surveyed disclosed principle risks and 91% discussed mitigating activities. Just 5% were judged to have only provided a boilerplate list of principle risks and uncertainties.

The report also found the number of companies linking up all parts of their reports for integrated reporting has doubled, though this was still only 28%, up from 14% in 2012.

Deloitte’s UK national head of accounting Veronica Poole described the report as encouraging and said: "In going above and beyond the requirements and implementing changes ahead of schedule, companies see the annual report as much more than just a compliance exercise."

Deloitte’s A new beginning survey examined the annual reports of 100 listed UK companies published between 1 September 2012 and 31 August 2013.

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Deloitte UK