FRC issues consultation on Streamlined Energy and Carbon Reporting Taxonomy

  • FRC Image
  • XBRL (eXtensible Business Reporting Language) (mid blue) Image

02 Aug, 2019

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

The draft taxonomy reflects the new requirements introduced by the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 requiring quoted and large unquoted companies and LLPs to report on greenhouse gas emissions, energy consumption and energy efficiency. 

The draft is available via Yeti, a live consultation programme enabling  interested parties to submit responses in relation to the SECR taxonomy as and when they wish or apply it in practice. In addition, the FRC has set out some specific questions, including consideration of whether the SECR taxonomy should include the Recommendations of the Task Force for Climate Disclosure (TCFD).

For the press release and access to the draft, click here.

For the final SECR Taxonomy feedback statement published on 12 November, click here.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.