Streamlined Energy and Carbon Reporting requirements have come into force on 1st April and the Department for Business, Energy & Industrial Strategy (BEIS) would like to take this opportunity to inform you of some minor updates that have been made to the SECR section (Chapter 2) of the Environmental Reporting Guidance to reflect some of the feedback and questions they have received since January.
The changes have been made in the following areas:
Page 14, 20, 36 – updated hyperlinks for ISO 14001, BS 8555, ISO 14064-3 and ISO 14064-1;
Page 26 – expanded reference to public sector (first paragraph and footnote 22) and charitable organisations (second bullet point);
Page 26 – paragraph inserted to ensure that guidance is not seen as a substitute for the SECR Regulations;
Page 30 – expanded reference to corporate group legislation (sections 1158 to 1162 of Companies Act 2006) in the last paragraph of section 2;
Page 33 – amended reference to NF3 to reflect that it is not currently listed as a direct GHG in section 92 of the Climate Change Act;
Page 39 – as above;
Page 45 – footnote 39 referencing Government consultation published on 11 March 2019 on the recommendations made by the Independent Review of the Financial Reporting Council;
Pages 50-56 – changes to reporting templates to recommend grid-average emission factor is included as the default by those organisations that choose not to dual report.
BEIS will inform on next steps regarding the wider review of the Environmental Reporting Guidance soon and in the meantime, if you have any questions please email BEIS at email@example.com.