Streamlined Energy and Carbon Reporting
SECR fails at the data-gathering stage, not the reporting stage. Twelve months of invoices assembled in the last fortnight before sign-off is where the errors come from.
What the law requires
The Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 require quoted companies, large unquoted companies and large limited liability partnerships to report energy use and greenhouse gas emissions in their annual reports. Large is defined by the Companies Act thresholds. The disclosure includes UK energy use, associated greenhouse gas emissions, at least one intensity ratio, the methodology used, and information on energy efficiency action taken in the period. There is an exemption where energy use is low, and a first-year exemption where the information is not practically obtainable.
Legislation referred to on this page: Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 · Companies Act 2006. Named so you can read the source. Nothing on this page is legal advice, and whether a duty applies to your organisation is a question for you and your adviser.
Who it applies to
- Quoted companies, and large unquoted companies and LLPs meeting the Companies Act size thresholds.
- The reporting period follows the accounts, so the deadline is the filing deadline rather than a date of its own.
- Group reporting has its own rules about what is included and by whom.
What you have to be able to show
The list an inspector, insurer or auditor actually works through.
- Underlying consumption data with a clear source for each figure.
- The methodology, applied consistently and stated in the report.
- The intensity ratio and how it was calculated.
- Prior-year comparatives, restated if the method changed.
- Energy efficiency measures taken during the period.
How DutyHub records it
DutyHub does not carry out any of the work below. It records who did, when, and what they found.
Collection on a schedule through the year
Meter reads and invoice capture are recurring obligations with owners, so the data exists before the deadline rather than because of it.
Methodology as a controlled document
The method is approved and versioned, so a change between years is deliberate and visible instead of accidental.
The disclosure as a dated deadline
It sits on the calendar against the accounts filing date, with the preparation work leading up to it.
Start with what applies to you
Add your premises and answer a short set of questions about them. DutyHub works out which duties land on which building, and shows you the gaps before anybody else finds them.
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