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Draft Guidance on Streamlined Energy and Carbon Reporting

The new Regulations that implement Streamlined Energy and Carbon Reporting (SECR) come into force on 1st April 2019. The changes introduced by the Regulations amend the existing requirements for quoted companies of all sizes on Mandatory Greenhouse Gas Reporting that have been in place since 2013, and introduce new requirements for large, unquoted companies and Limited Liability Partnerships (LLPs).

Objectives of the consultation

The Department for Business, Energy and Industrial Strategy (BEIS) invited comments on the draft guidance, which will accompany the Regulations. The draft guidance document is designed to replace Chapter 2 of the existing Environmental Reporting Guidance, to reflect the changes in the legal requirements for financial years which start on or after 1st April 2019. It also includes a draft template for reporting by organisations, including those reporting on a voluntary basis.
 
BEIS was seeking views on all aspects of the draft guidance document, including the following questions:

  • Is the guidance clear to follow?
  • Does the guidance differentiate sufficiently between the different requirements for quoted and unquoted companies/LLPs?
  • Does the guidance strike the correct balance between the need to ensure that meeting the minimum legal obligations introduced by SECR legislation without excessive administrative burden, as well as the need for consistent and transparent disclosures?
  • Does the guidance give sufficient flexibility for those organisations that want the option to go further than what is legally required e.g. organisations reporting scope 3 emissions?

BEIS also considered if further updates to the Environmental Reporting Guidance are required, and was seeking views on how the wider guidance might be updated in future, as far as they relate to energy and GHG reporting (Chapter 3) and the related annexes.

The consultation closed on 14 January 2019.

Supporting papers

To download the draft guidance, please follow the link below.

CIBSE Response

CIBSE responded to the consultation and proposed that a calculation spreadsheet would be of greater use than the template and would better assist with ease and clarity of reporting.

CIBSE also noted its response submitted to the original consultation in January 2018.