Approximately 11,900 organisations in the UK will now need to comply with the SECR framework. These include: • Quoted companies (already obliged to measure and report their greenhouse gas emissions in their director’s report) • All large UK incorporated unquoted companies and LLPs [1] o Large companies registered in the UK meeting the eligibility thresholds, but with overseas parent companies, will also qualify for SECR. • Public bodies which include limited company or LLP elements and meet eligibility thresholds o Thresholds on the proportion of limited company operations within public bodies for inclusion in SECR are not yet known.
[1] The Companies Act 2006 definition of “large”: companies fulfilling at least 2 of the following conditions in the financial year: at least 250 employees, annual turnover greater than £36m, an annual balance sheet total greater than £18m.
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