Which details must companies report for SECR?
Quoted companies
If your company is quoted, you will have to disclose:
- Annual greenhouse gas (GHG) emissions from activities for which your company is responsible.
- At least one intensity ratio.
- The previous year’s figures for comparison purposes (except of course in the first year of reporting).
- How you gathered data and did your calculations.
- The total energy consumption that you’ve used as the basis for your calculation of GHG emissions.
- What proportion of both energy consumption and GHG emissions is linked to the UK rather than abroad.
- What you’ve done in the past financial year to improve the energy efficiency of the business.
Large unquoted companies and large limited liability partnerships (LLPs)
Large unquoted companies and LLPs will have to disclose:
- UK energy use, including the electricity and gas you’ve purchased in the relevant financial year and energy use from transport.
- The GHG emissions arising from your UK energy use.
- At least one intensity ratio.
- Last year’s figures (except for the first year of reporting).
- What steps you’ve taken to improve energy efficiency in the relevant year.
- How you gathered your company’s data and worked out the totals.
Scope 1, 2 and 3
Reporting on Scope 1 and 2 emissions is mandatory for all companies affected by SECR.
Reporting on Scope 3 emissions is voluntary for quoted companies, but strongly encouraged.
For large unquoted companies and LLPs, some Scope 3 emissions are mandatory, and some are not. You must disclose energy use and related emissions from business travel in rental cars or employee-owned vehicles where they are responsible for purchasing the fuel. Reporting other Scope 3 emissions is voluntary, but strongly encouraged where this is a material source of emissions.
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