SECR: Do I need to report on emissions from home working?

Coronavirus has created the World’s largest work-from-home experiment, and it’s likely to change working habits in the longer term too. In a recent survey, 94% of HR and Talent Acquisition leaders said they expect remote working to be a key feature of workplaces permanently.

This raises a question for companies that fall under the Streamlined Energy and Carbon Reporting framework: do you need to report on emissions caused by remote working?

The short answer is no. Emissions from homeworking are classed as Scope 3 emissions, i.e. they occur as a consequence of an organisation’s actions, but are not owned or controlled by that organisation. Reporting on scope 3 emissions is voluntary for quoted companies. Large unquoted companies are LLPs are required to report on some Scope 3 emissions related to business travel, but home working is not included in this.

The government guidance says that although voluntary, reporting on Scope 3 emissions is strongly encouraged. The dramatic shift in working patterns presents a challenge for reporting organisations, as this year will be atypical of their consumption profile. Many companies in scope of SECR may wish to acknowledge the unusual nature of this reporting year in their Energy and Carbon report.

If you would like advice on accounting for emissions from home working, get in touch with BiU on 01253 785409 or email