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Quoted companies, large unquoted companies and LLPs, must report on energy and carbon emissions from April 2019
The Streamlined Energy and Carbon Reporting (SECR) Guidance has been published by the Department for Business, Energy & Industrial Strategy (BEIS).
Quoted companies, large unquoted companies and LLPs, which are required to prepare a Directors’ Report will have to comply from 01 April 2019.
A company is defined as ‘large’, as per the Companies Act, if it has at least two of the following:
> balance sheet of over £18 million;
> turnover of over £36 million; and
> over 250 employees.
SECR aligns with the Energy Savings Opportunity Scheme (ESOS), and extends the scope of the Mandatory Carbon Reporting (MCR) regulations.
All qualifying businesses will be required to report on:
> UK energy use and associated scope 1 and scope 2 emissions – to include electricity, gas and transport as a minimum;
> intensity metric chosen by company and methodologies used in calculation of disclosures; and
> energy efficiency action taken in period of report.
We fed into the consultation together with other stakeholders, which has assisted BEIS in improving the guidance. The key areas of improvement are summarised here: SECR Guidance.
For further details or assistance with meeting the compliance requirements of SECR, get in touch:
Call: 01252 560 379