Equity Share
Accounting for emissions based on ownership percentage
What is Equity Share?
The equity share approach attributes emissions based on economic interest/ownership percentage. If you own 60% of a subsidiary, you account for 60% of its emissions.
Why It Matters for SECR
SECR uses operational control as the primary approach, but some organisations with joint ventures may use equity share for certain operations.
Examples
- 1
60% equity share in joint venture = 60% of emissions
- 2
Wholly owned subsidiary = 100% of emissions
SECR Reporting Requirements
Operational control is default; equity share may be disclosed additionally
Related Terms
How Equity Share Fits Into Your SECR Report
Understanding Equity Share is essential for accurate SECR reporting. This concept appears throughout the reporting process—from data collection to final disclosure. Make sure your finance and sustainability teams have a shared understanding of this term.
For practical guidance on applying this concept, see our calculation guides or use the compliance checker to assess your specific situation.
Master SECR Terminology
Understanding the terminology is just the start. ComplyCarbon handles all the technical details—generating complete, compliant SECR reports with correct terminology throughout.
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