Streamlined Energy and Carbon Reporting (SECR) regulations: evaluation
An evaluation into the operation, impact, and cost-effectiveness of regulations that require businesses to report energy and carbon information in their annual accounts.
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Streamlined Energy and Carbon Reporting (SECR) is a regulation that was introduced in 2019 and requires certain businesses to report energy and carbon data in their annual accounts. It applies to UK‑registered quoted companies, as well as large unquoted companies and LLPs that exceed the statutory thresholds for employees, turnover and balance sheet totals.
DESNZ commissioned this evaluation to gather evidence on how SECR has worked in practice for businesses, including in relation to other reporting requirements, the outcomes and impact from the regulations, and the overall cost-effectiveness of the policy in achieving its aims.
The evaluation draws on a range of evidence sources:
- a survey of businesses
- qualitative interviews with businesses, reporting consultancies and investors
- quasi-experimental analysis of energy meter data
- analysis of accounts submitted to Companies House
- cost-benefit analysis.
You can also read on °Ç¸ç³Ô¹Ï:
- Call for evidence on Scope 3 greenhouse gas emissions reporting, including the SECR framework
- the final related to SECR prior to its introduction