Quoted (public) companies and large companies or LLPs: more than £36M of turnover, 250 employees or a balance sheet total of more than £18M. Although there are some exemptions, the most common being for low energy users (<40,000 kWh).

Any other company can voluntarily choose to complete an SECR disclosure too.

There are five key elements:

(1) Energy usage - in terms of carbon footprint and kWh.

(2) Intensity ratio

(3) Energy efficiency improvements in the year

(4) Methodology

(5) Prior year comparison, if you reported in the prior year.

Scope 1 emissions are direct emissions from owned or controlled sources, such as company vehicles or onsite fuel combustion.

Scope 2 emissions are indirect emissions from purchased electricity, heat, or steam.

Scope 3 emissions are indirect emissions from sources not owned or controlled by the company, like business travel, supply chain activities, or employee commuting.

No. You can report Scope 3 emissions, but it is not compulsory within an SECR disclosure.

At the very least you should report your annual UK energy use (in KWh) relating to gas, purchased electricity and transport fuel and associated greenhouse gas emissions (in tonnes of carbon dioxide equivalent (CO2e)).