How should parent companies, their subsidiaries or LLPs report on SECR?
If you are reporting at group level, you should take into account not only your own information, but the information of any subsidiaries which are quoted companies, unquoted companies or LLPs.
However, you have the option to exclude from your report any energy and carbon information relating to a subsidiary which the subsidiary would not itself be obliged to include if reporting on its own account.
UK subsidiaries that qualify for SECR in their own right are not required to report if they are covered by a parent’s group report.
