Does Your Business Need to Legally Disclose Its Carbon Emissions? Here’s What You Need to Know

Charles Campbell

Charles Campbell

Streamlined Energy and Carbon Reporting (SECR)
Task Force on Climate-related Financial Disclosures
Energy Savings Opportunity Scheme (ESOS)
Legal requirement?YesBecoming mandatory in the UKYes (part of NFRD)YesNo, but increasingly adopted
Who needs to comply?Large companies and LLPs in the UKLarge companies, financial institutions, publicly listed companiesLarge companies and public interest entities in the UKLarge UK undertakings and corporate groupsVoluntary - Large and publicly traded companies
Specific criteria includesOver 250 employees. Turnover of £36m+Over 500 employees. Turnover £500m+Over 500 employees. Turnover £500m+Over 250 employees. Turnover of £44m+Voluntary - Not specified
What to report?Energy use, GHG emissions, energy efficiency actionsGovernance, strategy, risk management, metrics & targetsEnvironmental, social, governance impacts, human rights, anti-corruptionEnergy consumption, energy audits, compliance evidence packEnvironmental, social, governance metrics
Where to report?Annual financial filingsAnnual financial filingsAnnual reportsEnvironment Agency online portalAnnual or sustainability reports
When to report?Annually, since 2019Annually, from April 2022Annually, since 2017Every four years, next in Dec 2023Annually, voluntary
This article was written by Charles Campbell who is an external member of our Ecologi Climate Committee

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