Guidance

Environmental reporting guidelines: including Streamlined Energy and Carbon Reporting requirements

Guidance to help companies comply with the Streamlined Energy and Carbon Reporting regulations, including greenhouse gas (GHG) reporting.

Documents

Environmental reporting guidelines: including Streamlined Energy and Carbon Reporting and greenhouse gas reporting

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Details

This document is designed to help companies and limited liability partnerships in complying with the Streamlined Energy and Carbon Reporting (SECR) regulations. It can also help all organisations with voluntary reporting on a range of environmental matters, including greenhouse gas (GHG) reporting and the use of key performance indicators (KPIs).

This guidance includes changes which take effect from 1 April 2019. These changes require all UK quoted companies to report on their global energy use in addition to greenhouse gas emissions in their annual Directors’ Report. There are also requirements for large unquoted companies and limited liability partnerships to disclose their annual energy use and greenhouse gas emissions and related information.

These requirements affect:

  • all UK incorporated companies listed on
    • the main market of the London Stock Exchange
    • a European Economic Area market
    • or whose shares are dealing on the New York Stock Exchange or NASDAQ
  • unquoted large companies incorporated in the UK, which are required to prepare a Directors’ Report under Part 15 of the Companies Act 2006
  • large Limited Liability Partnerships (large is defined as per the existing framework for annual accounts and reports, based on sections 465 and 466 of the Companies Act)

The government encourages all other companies to report similarly, although this remains voluntary.

Further information

Measuring and reporting environmental impacts: guidance for businesses

Published 12 June 2013
Last updated 29 March 2019 + show all updates
  1. Updates: group reporting legislation; public sector reporting requirements; mandatory GHG reporting requirement; confirmation that for those organisations choosing not to dual report (still our preferred approach), we encourage use of location-based reporting method.
  2. Page updated to reflect new streamlined energy and carbon reporting requirements.
  3. Updated to reflect new requirements from 1 October for all UK quoted companies to report on their greenhouse gas emissions.
  4. Date corrected to 12 June 2013.
  5. First published.