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

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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.

The taxonomy is an addition to the FRC taxonomies suite.

While it is not mandatory to tag SECR data, the government is keen to enable companies that file their annual reports digitally to be able to report their SECR data in the same way, to ensure the same level of transparency is available to external users.
  
It is expected that both Companies House and HMRC will facilitate submissions using the taxonomy in quarter one 2020.

The taxonomy is available on the FRC website.

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.