UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)
Chapter 1: scope, principles, comply-or-explain, de minimis thresholds, GGC alignment and the mandatory minimum reporting set (paragraphs 1.1 to 1.27, Table 1, Figure 1) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) 1.23-1.24: Streamlined Energy and Carbon Reporting: assess whether the body is within the SECR framework and align the reporting methodology with the current SECR guidance in the Environmental Reporting Guidelines

What does 1.23-1.24 require?

UK public sector bodies are required to assess whether they fall within the Streamlined Energy and Carbon Reporting framework (mandatory for quoted companies, and for unquoted companies and LLPs meeting at least two of the size tests: more than 250 employees, turnover above 36 million pounds, balance sheet above 18 million pounds, unless a low energy consumption exemption applies) and to ensure their reporting methodology aligns with the latest SECR guidance in chapter 2 of the Environmental Reporting Guidelines.

Maintained by Gerard Blokdyk

Other controls in Chapter 1: scope, principles, comply-or-explain, de minimis thresholds, GGC alignment and the mandatory minimum reporting set (paragraphs 1.1 to 1.27, Table 1, Figure 1) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

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MCP endpointAll UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) controls