Company Type Guidance
SECR Reporting for Academy Trusts
Definition
Academy Trusts that meet the large undertaking criteria across all their academies combined (250+ employees total).
Where to Report
Annual report and financial statements (trust-wide)
Requirements
- Trust-wide energy use across all schools
- Scope 1 and 2 emissions
- Intensity ratio
- Energy efficiency measures
- ESFA-aligned methodology
Specific Rules
Academy trusts aggregate employees across all schools. The ESFA provides specific guidance for academy SECR reporting.
Exemptions
- Single academy trusts below 250 employees
- MATs with aggregate employees below threshold
- Low energy users
Common Pitfalls
- Not aggregating employees across all schools
- Only reporting for some academies in the trust
- Not coordinating with ESFA requirements
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