Carbon Reporting

The obligations to report carbon emissions are expanding globally.

In Europe there are the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) whilst in the US there are proposals for their own reporting and disclosure legislation from the United States Securities and Exchange Commission (SEC).

Streamlined Energy and Carbon Reporting (SECR)

In the UK we have one piece of legislation that is dominant in carbon reporting, the SECR policy, this requires certain organsations to share energy use and carbon emissions information in their annual reports.  

Building upon existing reporting requirements, the SECR is widening the scope of energy and carbon reporting to a larger number of companies and encouraging businesses energy efficiency actions.  

Under the definition within SECR’s, companies and LLPs are considered “large” if they meet two or more of the following criteria:

  • a turnover of £36 million or more
  • a balance sheet of £18 million or more
  • 250 employees or more

The SECR includes one set of reporting requirements for quoted companies, and another for large unquoted companies and LLPs but Large unquoted companies and LLPs are exempt from SECR reporting if they can show that their energy use during the reporting period is less than 40 MWh.

External validation is not required, but strongly recommended.

Task Force on Climate-Related Financial Disclosures (TCFD)

TCFD focuses on the financial risks posed by climate change, covering both transition and physical risks. Originally aimed at financial institutions, its scope is now industry-wide and applies to all publicly listed companies, banks or insurers with 500+ employees in the UK. Plus, UK-based AIM companies with 500+ employees, and LLPs/non-listed companies with 500+ employees and a turnover of £500m+. 

It’s important to note that from 2024, the TCFD reporting name is changing to the International Sustainability Standards Board (ISSB), but the reporting requirements are expected to remain the same. 

Find out more

Environmental reporting guidelines: including Streamlined Energy and Carbon Reporting requirements - GOV.UK 

Environmental Reporting Guidelines - GOV.UK

TCFD-aligned disclosure guidance for public sector annual reports - GOV.UK 

Streamlined Energy & Carbon Reporting: Ensuring your compliance with the new reporting requirements - PwC UK



Introductory Webinar - Streamlined Energy and Carbon Reporting (SECR) - The Compliance People

Full Course - SECR COMPLIANCE - VIRTUAL COURSE - Energy Managers Association 



You may well find that to get started you need support putting together your initial reports. British Marine has reached out to find organisations that will be able to help you. 

Alex Genn Copywriting 

Alex Genn Copywriting specialise in ESG, sustainability and financial copywriting.

We were founded on a simple idea: give the client a close working relationship with a senior-level writer (15+ years of experience), who is a pleasure to work with. Our writers collaborate with you in true partnership, getting to know your objectives and style of working, to act as a true extension of your team. Over the years we’ve worked with clients big and small, including American Express, Invesco Perpetual, The Disney Company, The Virgin Group and many others. No matter the size, they all receive the same level of service and personal oversight. With 25 senior-level writers available, we’re able to make sure your writer is always on hand for you, so your work is finished on time and to your exact specifications. Alex is always happy to arrange a call to discuss your project, give you an idea of costs and timings or just act as a sounding board.  We’re here to help. You can see some of our work at jll-emea-uk-sustainability-report-2021-new.pdf and find out more about us at ESG Report Writing - Alex Genn Copywriting.

To get in touch email hello(at) or call 07986123626, please mention that you are a BM member.