No, but it is encouraged. Emissions from employee home working are classed as “Scope 3” emissions – that is, they occur as a consequence of an organisation’s activities, but aren’t owned or controlled by that organisation. For large unquoted companies and LLPs, it is voluntary to report on most Scope 3 emissions, including those from home working. For quoted companies, all Scope 3 reporting is voluntary. But as businesses increasingly encourage more staff to work from home where possible, it is useful for your company’s net zero goals to have an idea of the emissions involved.