SECR reporting

Quoted companies of any size that prepare a directors' report, large unquoted companies meeting two of the three thresholds, and large LLPs meeting the same test. The thresholds are turnover of £36m or more, a balance sheet total of £18m or more, and 250 or more employees.

Yes. A low energy user exemption applies where consumption is below 40,000 kWh in the reporting period. The exemption still has to be stated in the report.

No. SECR is two of three thresholds. ESOS is 250 or more employees on its own, or both financial thresholds together. Confusing the two is the commonest error in this area, and the same company can be inside one regime and outside the other.

UK energy consumption across electricity, gas and transport fuel, Scope 1 and Scope 2 emissions, at least one intensity ratio, a narrative of the efficiency measures taken during the year, the previous year's figures for comparison and the methodology used.

Scope 3 is voluntary under SECR, although customers and lenders increasingly ask for it. We will tell you what is required and what is being asked for beyond that, and keep the two separate.

The initial review, which confirms whether you are in scope and what data you already hold, costs nothing. The reporting work is quoted and agreed in writing before it starts.