Currently some UK companies are required to report their carbon emissions under the Streamlined Energy and Carbon Reporting (SECR) framework. Such companies include large unquoted companies, LLPs, and quoted companies which must report their Scope 1 and 2 emissions, while Scope 3 emissions are voluntary but strongly encouraged. 

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More Specifically which companies are required to report under SECR? 

• Large unquoted companies: (meeting specific criteria, like turnover, balance sheet total, or number of employees) 

• Limited Liability Partnerships (LLPs): that meet the definition of "large" 

• Companies listed on a stock exchange (quoted companies)

 

What are Scope 1, 2 & 3 Emissions?

• Scope 1: Direct emissions from owned or controlled sources (e.g., company-owned vehicles, facilities).

• Scope 2: Indirect emissions from the generation of purchased electricity consumed by the reporting company.

• Scope 3: Indirect emissions not included in Scope 2 that occur in the value chain, both upstream and downstream of the company’s operations.