Company Type Guidance
SECR Reporting for Groups and Subsidiaries
Definition
Parent companies must include subsidiary emissions if they are part of the consolidated group for financial reporting.
Where to Report
Parent company Directors' Report or group Energy and Carbon Report
Requirements
- Consolidated group emissions
- Subsidiaries included on same basis as financial consolidation
- Group intensity ratio
- Energy efficiency measures across group
- Subsidiary-level breakdown encouraged
Specific Rules
Subsidiaries that would individually qualify for SECR but are included in parent company report are exempt from separate reporting.
Exemptions
- Subsidiaries included in parent group report
- Parent companies can exclude subsidiaries not meeting criteria if immaterial
Common Pitfalls
- Double reporting at subsidiary and parent level
- Inconsistent consolidation boundaries
- Not including newly acquired subsidiaries
Need Help With Your SECR Report?
ComplyCarbon handles all company types. Get your compliant report in 10 minutes.
Generate Your Report →