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        Environmental Reporting Guidelines: 
        Including streamlined energy and carbon 
        reporting guidance 
        March 2019 (Updated Introduction and Chapters 1 and 2) 
                                                                       
 
                                                  
      
      © Crown copyright 2019 
      You may re-use this information (not including logos) free of charge in any format or 
      medium, under the terms of the Open Government Licence.  To view this licence, visit  
      www.nationalarchives.gov.uk/doc/open-government-licence/ or write to the Information 
      Policy Team, The National Archives, Kew, London TW9 4DU, or e-mail:  
      psi@nationalarchives.gsi.gov.uk 
      Any enquiries regarding this document should be sent to:  
      Chapters 1, 2 and 3: reporting@beis.gov.uk  
      Chapters 4 to 8: GGCmailbox@defra.gov.uk  
      PB 13944 
                                                  
      
                                                                                                                                                                           
                 
                  Contents 
                 
                Introduction .......................................................................................................................................5   
                    Who is this document for? ...............................................................................................................5   
                    Updates to 2019 guidelines .............................................................................................................5   
                    Benefits of reporting ........................................................................................................................5   
                    Legal framework for reporting ..........................................................................................................6   
                    Principles for accounting & reporting environmental impacts ...........................................................8   
                Chapter 1: Steps in reporting your environmental impacts .......................................................... 10 
                    Step 1: Determine the boundaries of your organisation.  Do you need to report on all parts of your 
                    organisation? ................................................................................................................................11       
                    Step 2: Determine the period you should collect data .................................................................... 12 
                    Step 3: What are the key environmental impacts for your organisation .......................................... 12 
                    Step 4: Measuring .........................................................................................................................13          
                    Step 5: Reporting .......................................................................................................................... 15 
                    Action i: Intensity ratios/normalisation factors ................................................................................ 16 
                    Action ii: Setting a base year .........................................................................................................17             
                    Action iii: Setting a target ...............................................................................................................19         
                    Action iv: Assurance and verification .............................................................................................19                  
                    Action v: Your upstream supply chain ............................................................................................ 20 
                    Action vi: Your downstream impacts ..............................................................................................21                    
                                                                                                                                                                           
                    Action vii: Business continuity & environmental risks ..................................................................... 22
                    Recommendations ........................................................................................................................23             
                Chapter 2: Guidance on Streamlined Energy and Carbon Reporting .......................................... 25 
                    Introduction ...................................................................................................................................25     
                    Complying with SECR ...................................................................................................................26              
                    Who needs to report under SECR ................................................................................................. 28 
                    What needs to be reported under SECR ....................................................................................... 30 
                    Where do organisations need to report ......................................................................................... 34 
                    When do businesses in scope need to report ................................................................................ 35 
                    SECR reporting requirements for Quoted Companies ................................................................... 36 
                    SECR reporting requirements for large unquoted companies and large limited liability partnerships . 
                            ............................................................................................................................................... 39 
                    Common Requirements that apply for both quoted and unquoted large companies and LLPs ...... 42 
                    Further SECR guidance ................................................................................................................44               
                                                                                                                                                                           
                 
                                                                                                                                                                           
                 
                Chapter 3: Voluntary greenhouse gas reporting .......................................................................... 59 
                Chapter 4: Water ..............................................................................................................................67          
                    Why this matters to business .........................................................................................................67               
                    What to measure and what to report ..............................................................................................67                    
                    Metrics/ Normalisation factors .......................................................................................................69               
                    What to measure and what to report in your supply chain ............................................................. 69 
                Chapter 5: Waste .............................................................................................................................71           
                    Why this matters to business .........................................................................................................71               
                    What to measure and what to report ..............................................................................................71                    
                    Metrics/ Normalisation factors .......................................................................................................73               
                Chapter 6: Resource Efficiency and Materials .............................................................................. 74 
                    Why this matters to business .........................................................................................................74               
                    What to measure and what to report .............................................................................................. 76 
                    Normalisation factors.....................................................................................................................78           
                Chapter 7: Emissions to Air, Land and Water ............................................................................... 80 
                    Why this matters to business .........................................................................................................80               
                    What to measure and report ..........................................................................................................81                
                Chapter 8: Biodiversity and Ecosystem Services ......................................................................... 85 
                    Why should this matter to business ...............................................................................................85                   
                    What to measure and report ..........................................................................................................87                
                Annexes ...........................................................................................................................................91      
                    Annex A: Organisational boundary ................................................................................................91                    
                    Annex B: Process Emissions .........................................................................................................96                 
                                                                                                                                                                           
                    Annex C: GHG Emissions: Use of Refrigeration, Air Conditioning Equipment and Heat Pumps .... 98
                    Annex D: Heat, Steam and CHP .................................................................................................. 102 
                    Annex E: Supply chain emissions ................................................................................................ 104 
                    Annex F: Intensity ratios .............................................................................................................. 113 
                    Annex G: Emission reduction actions .......................................................................................... 114 
                    Annex H: Example reporting format ............................................................................................. 118 
                    Annex I: Water ............................................................................................................................126         
                    Annex J: Waste ...........................................................................................................................131          
                    Annex K: Resource efficiency and materials ............................................................................... 134 
                    Annex L: Emissions to air, land and water ................................................................................... 138 
                    Annex M: Biodiversity and ecosystem services ............................................................................ 146