Biodiversity duty reporting: who must report, and when

What the biodiversity duty actually requires

The biodiversity duty sits in section 40 of the Natural Environment and Rural Communities (NERC) Act 2006^[1].

In its original form it required public authorities in England, so far as consistent with their functions, to have regard to conserving biodiversity. The Environment Act 2021 strengthened it^[3].

The amended duty is more proactive. Public authorities must now consider, from time to time, what action they can take to conserve and enhance biodiversity — the general biodiversity objective^[1].

Where an authority concludes that action is needed, it must determine policies and objectives it considers appropriate and then take that action. It may also conclude that there is no further action to take^[1].

Who must consider, and who must report

There is an important distinction here, and the old guidance often blurred it.

The duty to consider and act under section 40 applies to every public authority operating in England^[1].

The separate duty to publish a periodic biodiversity report sits in section 40A and applies only to local authorities (excluding parish councils) and local planning authorities^[2].

So a central government department or an NHS trust must consider and act on the duty, but it is local authorities and planning authorities that carry the statutory reporting obligation^[2].

The consideration period and reporting deadlines

The Defra guidance, “Complying with the biodiversity duty”, sets out the dates that matter^[4].

Authorities had to complete their first consideration of what action to take for biodiversity by 1 January 2024, and agree their policies and objectives as soon as possible after that^[4].

The end date of the first reporting period had to be no later than 1 January 2026. After this, the end date of each reporting period must fall within five years of the end date of the previous period^[4].

The report itself must be published within 12 weeks of the end of the reporting period^[2].

Alongside this, authorities must reconsider the actions they can take at least every five years, though they can do so more often^[4].

What a biodiversity report should contain

A biodiversity report under section 40A evidences the action an authority has taken to comply with the duty^[2].

In practice that means a summary of the action taken to conserve and enhance biodiversity, the policies and objectives the authority has set, and how it intends to continue meeting the duty over the years ahead^[4].

For local planning authorities, the report must also cover the outcomes of mandatory Biodiversity Net Gain^[2].

The guidance encourages authorities to draw on existing plans, strategies and monitoring rather than create a wholly separate document, keeping the report proportionate to the authority’s size and functions^[4].

Local Nature Recovery Strategies and Biodiversity Net Gain

The biodiversity duty does not sit in isolation. The Environment Act 2021 introduced two further mechanisms that the duty must work alongside^[3].

In complying with the duty, all public authorities must have regard to any relevant Local Nature Recovery Strategy (LNRS), as well as any relevant species conservation strategy and protected site strategy^[1].

LNRS are the mandatory local spatial strategies for nature, identifying priorities and mapping where action will do the most good. The biodiversity duty is the mechanism through which authorities translate those priorities into their own decisions^[3].

Biodiversity Net Gain is the other pillar. It requires most developments to deliver at least a 10% increase in biodiversity, and became mandatory for major developments on 12 February 2024 and for small sites on 2 April 2024^[5].

Off-site and significant on-site habitats must be secured for at least 30 years^[5].

Because local planning authorities must report on their BNG outcomes through the section 40A report, the planning regime and the biodiversity duty are formally linked^[2].

We cover the planning mechanism in detail in our biodiversity net gain analysis, and the wider corporate picture in biodiversity reporting.

Enforcement and accountability

The legislation does not attach a specific financial penalty to a failure to report. The obligation is a statutory duty rather than a fineable offence^[2].

That does not make it optional. A failure to have regard to biodiversity, or to publish a report where required, can be challenged by judicial review, and is increasingly scrutinised by auditors and the public^[1].

For most authorities the better framing is governance. A clear, evidenced report demonstrates that the duty has been taken seriously and connects an authority’s decisions to national nature-recovery goals^[4].

For how this fits the broader UK disclosure landscape, see our ESG reporting requirements map.

Biodiversity duty reporting: frequently asked questions