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Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, 2019



The 2013 updated guidance includes changes which took effect from 1 October 2013, requiring all UK quoted companies to report on their greenhouse gas emissions as part of their annual Directors’ Report. That requirement affects all UK incorporated companies listed on the main market of the London Stock Exchange. The 2019 updated guidance: Chapter 1: Steps in reporting your environmental impacts covers the steps to take when considering your environmental impacts and which KPIs to report. Chapter 2: Guidance on Streamlined Energy and Carbon Reporting (SECR) helps businesses across the UK in scope of the 2018 Regulations comply with their legal obligations that come into force on 1 April 2019. It also outlines additional voluntary information that is likely to be useful to qualifying organisations and a wide range of stakeholders.


United Kingdom





Issuer (type)

Department of Environment, Food and Rural Affairs (DEFRA) (Government)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Moderate 0.70%
    • Low 0.01%
    • E focus: carbon intensity, climate change, climate risk, conservation, deforestation, degradation, emissions, energy, energy use, environment, environmental management, fisheries, forests, ghg emissions, ghg reduction, ghg reporting, greenhouse gas, hazardous substances, hazardous waste, land use, oceans, oil spills, pollution, radioactive waste, recycling, renewable energy, renewables, resource efficiency, resource use, restoration, shipbreaking, soil, solid waste, sustainable products, waste, water, water management, water quality, water risk, water scarcity, water use, wetlands, biodiversity
    • S focus: community involvement, diversity, human right, recruitment, social impacts, compensation
    • G focus: audit, business reporting, financial reporting, risk management, accountability
    • Agriculture, Finance, Management, Manufacturing, Mining, Professional services, Retail trade, Transportation