Company Type Guidance

SECR Reporting for Public Sector Bodies

Definition

Public sector bodies including central government departments, agencies, and NHS bodies.

Where to Report

Annual reports or dedicated sustainability reports

Requirements

  • Scope 1, 2 and significant Scope 3 emissions
  • Full GHG Protocol compliance
  • Departmental group reporting
  • Climate Change Agreements where applicable

Specific Rules

Public sector bodies follow different frameworks (GHG Protocol for public sector) rather than SECR, though similar information is reported.

Exemptions

  • Some smaller public bodies below thresholds
  • Specific exemptions for national security

Common Pitfalls

  • Confusing SECR with public sector GHG reporting
  • Not including full Scope 3
  • Not following public sector specific guidance

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