Listed companies in the UK or companies with more than 250 employees (but less than 500) need to report under SECR (Streamlined Energy and Carbon Reporting).
These regulations replaced the Carbon Reduction Commitment (CRC) scheme in April 2019. This brought almost 8,000 more businesses into the UK’s mandatory carbon reporting.
For many organisations, SECR reporting will be the first time that they have to collect and report on energy and carbon.
This includes calculated energy and GHG emissions, e.g. intensity metrics for this year and previous years, and listing the methodology used. You will also have to explain what energy efficiency action you have taken.
The reporting requirement of energy and carbon for all large organisations in the UK (except for some exemptions) is in line with the Taskforce on Climate-related Financial Disclosures (TCFD) recommendations (see question below for more information).