Restating
Revising previously reported figures
What is Restating?
Restating involves revising previously published emissions figures, typically due to discovered errors, methodology changes, or significant organisational changes.
Why It Matters for SECR
Restatements ensure reported data remains accurate and comparable. SECR encourages restatement if prior year figures were materially incorrect.
Examples
- 1
Correcting calculation errors discovered
- 2
Adjusting for acquired company historical data
SECR Reporting Requirements
Restate material errors with explanation
Related Terms
How Restating Fits Into Your SECR Report
Understanding Restating 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
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