Research and analysis

RPC Opinion: The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 PIR

Regulatory Policy Committee's opinion of the quality of the evidence and analysis in the PIR from the Department for Energy Security and Net Zero

• From: Regulatory Policy Committee
• Published: 8 June 2026

Documents

RPC Opinion: SECR PIR

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RPC Opinion: SECR PIR

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Details

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. SECR builds on the 2013 mandatory GHG reporting for quoted companies and extends disclosure obligations to large unquoted companies and LLPs.

The PIR was green-rated by the RPC 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 case for amending the regulation.

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

Published 8 June 2026