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SECR publications

2021 sees the second year that companies are required to comply with the Streamlined Energy and Carbon Reporting Regulations and the FRC is expecting improvements in disclosure this reporting season.  It expects companies to move away from solely meeting minimum statutory disclosure requirements and to consider how to make these disclosures more relevant and understandable to users. 

A recent FRC thematic review provides examples of emerging good practice and sets out the FRC's expectations for future reporting.  The FRC expects companies to:

  • Present all the required information in a form which is clear, understandable, and easy for users to navigate, using cross-references where relevant information is provided across several parts of the annual report.
  • Provide an adequate explanation of the methodologies used to calculate emissions and energy use.
  • Provide an explanation or reconciliation where ratios provided cannot be recalculated from, or are apparently inconsistent with, other disclosures in the annual report and accounts.
  • Describe the extent of any due diligence or assurance over emissions and energy use metrics.
  • Provide an adequate description of energy efficiency initiatives in the current and comparative period, focussing on those ‘principal measures’ with the most significant impact.
  • Consider whether any other disclosures, such as Scope 3 emissions, would be helpful to investors or other users.
  • Provide clear explanations which help users to understand and compare major commitments, such as ‘net zero emissions’ targets or ‘Paris-aligned’ strategies, including which activities and emissions are included in the scope of these commitments. This may require the disclosure of additional emissions-related information, beyond the minimum required by SECR.

This page includes a collection of publications related to SECR.

Related Publications

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.

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

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.

Correction list for hyphenation

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