The Carbon Accounting Regulations 2009 require UK-based companies to measure and report their greenhouse gas emissions, as part of the UK government's commitment to reducing greenhouse gas emissions. The purpose of the regulations is to provide a consistent framework for measuring and reporting emissions, so that companies can compare their emissions data over time and against other companies in the same sector.

The requirements of the regulations include:

1. Measuring emissions: Companies are required to measure their greenhouse gas emissions using recognized methodologies, such as the Greenhouse Gas Protocol. Emissions should be measured for all activities that are under the company's direct control, including energy use, transportation, and waste management.

2. Reporting emissions: Companies are required to report their greenhouse gas emissions in a transparent and consistent manner. The reporting should cover at least three greenhouse gases: carbon dioxide, methane, and nitrous oxide. Companies must report their emissions for the previous year and make this information publicly available.

3. Verification: Companies may choose to have their greenhouse gas emissions verified by an independent third party. The verification should confirm that the company's emissions have been calculated in accordance with the reporting requirements and are based on accurate data.

The Carbon Accounting Regulations 2009 apply to all UK-based companies that are listed on the Main Market of the London Stock Exchange, or are incorporated in the UK and listed on the Alternative Investment Market (AIM). The regulations do not currently apply to unlisted companies or to companies that are not incorporated in the UK, although these companies may choose to report their emissions voluntarily.

The Carbon Accounting Regulations 2009 require UK-based companies to measure and report their greenhouse gas emissions, and the evidence requirements include:

1. Measuring emissions: Companies must measure their greenhouse gas emissions using recognized methodologies, such as the Greenhouse Gas Protocol. Emissions should be measured for all activities that are under the company's direct control, including energy use, transportation, and waste management. The emissions data should cover at least three greenhouse gases: carbon dioxide, methane, and nitrous oxide.

2. Reporting emissions: Companies must report their greenhouse gas emissions in a transparent and consistent manner. The reporting should cover the previous year's emissions, and companies must make this information publicly available. The emissions data should be reported in metric tonnes of carbon dioxide equivalent (CO2e) and include emissions from the company's operations, as well as those from its supply chain.

3. Verification: Companies may choose to have their greenhouse gas emissions verified by an independent third party. The verification should confirm that the company's emissions have been calculated in accordance with the reporting requirements and are based on accurate data. Companies are not required to have their emissions verified, but verification can enhance the credibility of the reported emissions data.

4. Management plans: Companies must also provide a management plan outlining their strategy for reducing their greenhouse gas emissions. This should include specific targets for reducing emissions, as well as an explanation of the measures that the company will take to achieve these targets.

The evidence requirements of The Carbon Accounting Regulations 2009 apply to all UK-based companies that are listed on the Main Market of the London Stock Exchange or are incorporated in the UK and listed on the Alternative Investment Market (AIM). These companies are required to report their emissions annually and make this information publicly available.