The Streamlined Energy and Carbon Reporting Scheme (SECR)
The Streamlined Energy and Carbon Reporting Scheme requires businesses to calculate and report on their energy usage and greenhouse gas emissions annually.
The qualification criteria for SECR are –
Quoted companies listed on the main market of the London Stock Exchange
Large unquoted companies and limited liability partnerships that meet two of the following requirements: turnover of £36m, balance sheet total of £18m and 250 or more employees
Items that must be included in an unquoted companies or LLP SECR report –
UK energy use (to include as a minimum purchased electricity, gas and transport)
Associated greenhouse gas emissions
At least one intensity ratio
Previous year’s figures for energy use and GHG emissions (except in the first year)
Information about energy efficiency action taken in the organisation’s financial year
Methodologies used in calculation of disclosures
Items that must be included in a quoted company SECR report –
Annual global emissions from activities for which that company is responsible
At least one intensity ratio
Previous year’s figures for energy use and GHG emissions (except in the first year)
Methodologies used in calculation of disclosures
Underlying global energy use that is used to calculate GHG emissions,
including previous year’s figure (in the first year, previous figures are not required)
Information about energy efficiency action taken in the organisation’s financial year