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Streamlined Energy and Carbon Reporting (SECR) Resources

2020 sees companies having to comply with the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 - the Streamlined Energy and Carbon Reporting Regulations - for the first time.  These Regulations broaden greenhouse gas reporting and energy efficiency disclosure requirements in the directors’ report for quoted companies and extend this reporting requirement to large unquoted companies and LLPs with at least 250 employees or annual turnover greater than £36m and a balance sheet total (gross assets) greater than £18m.  They are effective for financial periods beginning on or after 1 April 2019.  The Department for Business, Energy and Industrial Strategy (BEIS) has published guidance to assist companies to comply.

This page includes all of our resources on the SECR Regulations.  It includes links to:

  • SECR-related news
  • SECR-related publications

Related resources

Accounting roundup — Closing Out 2021

16 Dec 2021

Closing Out 2021 discusses the principal corporate reporting issues arising in respect of 31 December 2021 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2020/2021, issues arising from climate change including new and forthcoming climate-related disclosures and developments in reporting standards.

Governance in focus — On the board agenda 2022

03 Dec 2021

As 2021 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. Across the board, expectations of business are rising and it is this demanding environment which shapes the articles in this year’s publication.

FRC publishes a staff factsheet on climate-related matters for FRS 102 reporters

16 Nov 2021

The Financial Reporting Council (FRC) has published a staff factsheet to inform preparers of annual reports under FRS 102 of climate-related matters they may need to consider when preparing financial statements and associated narrative reporting.

Governance in brief — FRC issues advice on annual reports for 2021/22 reporting season

11 Nov 2021

The FRC issues advice on annual reports for 2020/21 reporting season

FRC Lab publishes a report on better practice TCFD reporting

01 Nov 2021

The Financial Reporting Lab ("the Lab") has published a report to help companies prepare for mandatory Taskforce on Climate-related Financial Disclosures (TCFD) reporting.

FRC publishes findings on the quality of corporate reporting in 2020/2021

27 Oct 2021

The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting 2020/2021. The report sets out the FRC’s expectations of areas of corporate reporting that require improvement and highlights the ten most frequently raised topics where improvements to reporting quality are needed.

FRC to host webinar to discuss key findings of recent corporate reporting reviews

11 Oct 2021

The Financial Reporting Council (FRC) is hosting a webinar to discuss the findings of its most recent corporate reporting reviews.

FRC issues its 2022 suite of Taxonomies

11 Oct 2021

The Financial Reporting Council (FRC) has issued the 2022 suite of FRC Taxonomies.

FRC publishes review findings on SECR

09 Sep 2021

The Financial Reporting Council (FRC) has published the findings of its review of how a sample of companies and Limited Liability Partnerships (LLPs) had complied with the Streamlined Energy and Carbon Reporting Requirements (SECR) which came into effect from 1 April 2019. The review assesses compliance with SECR, identifies emerging good practice and sets out the FRC’s expectations for reporting in future periods.

FRC issues its draft Taxonomies 2022 suite for comment

31 Aug 2021

The Financial Reporting Council (FRC) has issued, for comment, its draft Taxonomies 2022 suite which has been updated for all the taxonomies including the UKSEF, Charities and Irish extension.

FRC announces thematic reviews and priority sectors for 2021/2022

11 Dec 2020

The Financial Reporting Council (FRC) has announced its corporate reporting and audit quality review programme for 2021/22 alongside its priority sectors for review.

FRC issues its 2021 suite of Taxonomies

30 Sep 2020

The Financial Reporting Council (FRC) has issued the 2021 suite of FRC Taxonomies.

A Closer Look - Streamlined energy and carbon reporting

12 Jun 2020

Regulations intending to streamline energy and carbon reporting extend the current disclosures in annual reports for quoted companies and bring large unquoted companies and large limited liability partnerships (LLPs) into scope for periods beginning on or after 1 April 2019.

ICAEW webinar on SECR reporting

02 Apr 2020

The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar providing an overview of the Streamlined Energy and Carbon Reporting (SECR) regulations.

FRC publishes a Streamlined Energy & Carbon Reporting (SECR) Taxonomy

19 Dec 2019

The Financial Reporting Council (FRC) has published a taxonomy for Streamlined Energy and Carbon Reporting (SECR). The new requirements come into force on 1 April 2019 and apply to all large companies and LLPs, as well as to all listed companies.

FRC issues consultation on Streamlined Energy and Carbon Reporting Taxonomy

02 Aug 2019

The Financial Reporting Council (FRC) has published a consultation on the draft Streamlined Energy and Carbon Reporting (SECR) Taxonomy.

Environmental reporting guidelines published

04 Feb 2019

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

UK Government publishes response to its consultation on a streamlined approach to energy and carbon reporting

24 Jul 2018

The Department for Business, Energy and Industrial Strategy (BEIS) has published a response to its consultation which proposed a “streamlined and more effective energy and carbon reporting framework” for the UK.

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