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Research and analysis

RPC opinion: review of streamlined energy and carbon reporting

RPC's opinion of the quality of the evidence and analysis in the post-implementation review from the Department for Energy Security and Net Zero.

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Streamlined Energy and Carbon Reporting (SECR) is a mandatory framework requiring large UK businesses to disclose energy use, greenhouse gas emissions, and related information in their annual reports filed at Companies House.

The post-implementation review was rated ‘green’ by the Regulatory Policy Committee on 15 May 2026. This means that we considered it to be ‘fit for purpose’ based on our scrutiny of the evidence and analysis supporting the review.

The RPC’s opinion refers to the evidence and analysis presented in the review, not the policy itself.

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