What about the energy efficiency side of SECR?
BEIS has decided that affected companies will be required to provide a ‘narrative commentary’ on energy efficiency action taken in the financial year, but will not be required to disclose ESOS recommendations and how they have been taken forward.
This applies to quoted, large unquoted companies and large LLPs. The required information will be backward looking as it will provide data in relation to the year of the annual report and a preceding year.
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