SECR Glossary
Clear definitions of SECR terminology, carbon accounting concepts, and regulatory frameworks. Understand the language of UK carbon reporting.
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CO2e (Carbon Dioxide Equivalent)
A standard unit expressing the global warming impact of any greenhouse gas
CSRD (Corporate Sustainability Reporting Directive)
EU directive requiring detailed sustainability reporting from large companies
Carbon Footprint
Total greenhouse gas emissions caused by an individual, organisation, or product
Carbon Offsetting
Compensating for emissions by funding equivalent carbon savings elsewhere
Carbon Credits
Tradeable certificates representing one tonne of CO2e reduced or removed
Climate Change Agreements (CCAs)
Voluntary agreements offering tax discounts for energy-intensive sectors meeting efficiency targets
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Energy and Carbon Report
A standalone report containing SECR disclosures for unquoted entities
Energy Efficiency Measures
Actions taken to reduce energy consumption and emissions during the reporting period
ESOS (Energy Savings Opportunity Scheme)
A mandatory energy assessment scheme for large organisations
Emission Factors
Coefficients converting activity data to emissions
Energy Audit
Systematic analysis of energy flows and consumption
Energy Consumption
The amount of energy used by an organisation
ESOS (Energy Savings Opportunity Scheme)
Mandatory energy assessment scheme for large organisations
Equity Share
Accounting for emissions based on ownership percentage
Estimation
Calculating approximate values where exact data is unavailable
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Scope 1 Emissions
Direct emissions from sources your organisation owns or controls
Scope 2 Emissions
Indirect emissions from purchased electricity, heat, steam, and cooling
Scope 3 Emissions
All other indirect emissions occurring in your value chain
Science-Based Targets
Emissions reduction targets aligned with climate science to meet the Paris Agreement goals