Standards and reporting
SECR consultants
A useful SECR consultancy brief specifies the reporting route, required outputs and reviewable evidence before comparing proposals.
What should SECR consultants deliver?
Commission an applicable disclosure draft and a reproducible evidence handover rather than assuming a carbon total satisfies every required report field Unquoted report contents Quoted contents.
Module 01 / 04
Route
Identify the legal entity and relevant reporting route.
Module 02 / 04
Fields
Map each required disclosure to a deliverable.
Module 03 / 04
Evidence
Retain the inputs and calculation trail.
Module 04 / 04
Review
Agree who reviews and approves the final report.
Read the detailed guidance and evidence
This is editorial procurement guidance rather than a recommendation of any provider.
A proposal that promises SECR compliance without naming the entity, year and report location leaves important work undefined.
Use the reporting standards overview to keep this annual disclosure task distinct from broader ESG strategy work.
Which reporting route belongs in the brief?
Quoted companies, unquoted companies and LLPs use different statutory homes, so identify the route before requesting a fixed scope Paragraph 15 Paragraph 20A Regulation 12B.
| Route | Required brief decision | Reviewable output |
|---|---|---|
| Quoted company | Confirm Part 7 requirements | Quoted-route disclosure map |
| Unquoted company | Assess the Part 7A application and exemption provisions | Written scope decision |
| LLP | Use the modified energy and carbon report provisions | LLP-specific report draft |
| Group report | Review consolidation and subsidiary treatment | Entity-by-entity boundary schedule |
Read the detailed guidance and evidence
Ask the consultant to distinguish its assumptions from conclusions it has checked.
The SECR thresholds guide contains the size tests and prior-year rules rather than substituting an accounts-size label.
How should the reporting boundary be agreed?
A group report needs a reviewed entity population and applicable subsidiary treatment rather than a list copied from a software account Group report provisions Subsidiary conditions.
Module 01 / 04
Entities
List legal entities and the relevant year ends.
Module 02 / 04
Activities
Connect energy activity to the relevant reporting provision.
Module 03 / 04
Group treatment
Document inclusion, exclusion and any subsidiary reliance.
Module 04 / 04
Changes
Record acquisitions, disposals and altered data coverage.
Read the detailed guidance and evidence
Ask for a boundary note that the finance team can reconcile to the relevant group reporting records.
An overseas site and a subsidiary with a different year end can require distinct review questions.
Do not let a quotation silently assume that one invoice payer or one meter list defines the complete report boundary.
What is required rather than optional support?
For an unquoted company, energy and emissions, conditional efficiency narrative, methods, an emissions ratio and applicable comparatives have distinct statutory homes Paragraph 20D Methods Ratio Comparatives.
| Deliverable | Statutory reporting point | Separate optional support |
|---|---|---|
| Energy and emissions | Apply the relevant route’s categories and units | Broader corporate footprint |
| Efficiency narrative | Principal measures taken if any | Future net-zero strategy |
| Methodology | State calculation methodologies | A software implementation project |
| Emissions ratio | At least one ratio against a quantifiable activity factor | A wider dashboard of performance measures |
| Comparatives | Include the preceding-year information where required | A historic-data restatement project |
Read the detailed guidance and evidence
A plan for future upgrades is not a substitute for the conditional narrative describing measures actually taken during the financial year Paragraph 20D(4).
Make optional work visible as a separate scope item so it can be assessed on its own merits.
What data should the client supply?
Define the source population and data responsibilities so the calculation can be reproduced from records rather than accepted as an unexplained total.
Module 01 / 04
Population
List expected entities, sites and energy records.
Module 02 / 04
Evidence
Keep invoices, fuel records and source references.
Module 03 / 04
Definitions
Record units, coverage periods and adjustments.
Module 04 / 04
Exceptions
Separate unavailable information from actual zero activity.
Read the detailed guidance and evidence
A consultancy appointment does not make an incomplete source record complete.
The ESG collection guide provides an editorial register for owners, statuses and evidence references.
Ask how late invoices, shared premises and business transport records will be identified and resolved before the drafting deadline.
How might a data-gap decision be recorded?
This fictional example distinguishes an incomplete record from a completed statutory relief assessment.
| Fictional record | Question to resolve | Useful handover |
|---|---|---|
| Electricity invoices cover eleven months | Is the missing month obtainable? | Request log and agreed treatment |
| Fuel records mix litres and kWh | Which unit and conversion method apply? | Original units and calculation references |
| An intensity denominator changed | What activity factor is being reported? | Definition and comparative review |
| A draft says no efficiency action | Were measures actually taken? | Management response and supported wording |
| A subsidiary appears in two data files | Is the same activity counted twice? | Entity reconciliation and correction log |
Read the detailed guidance and evidence
Where it is not practical to obtain information, the unquoted rule requires identification of what is omitted and why rather than silent removal Paragraph 20D(6).
Retain the reason for any estimate or exclusion so the reviewer can understand the final methodology.
How should the calculation review work?
Ask for the calculation file, method statement and factor references together so another reviewer can understand how the reported figures were derived Methodology duty.
Module 01 / 04
Input
Preserve the activity amount and original unit.
Module 02 / 04
Factor
Identify the source and version selected.
Module 03 / 04
Arithmetic
Show conversions and aggregation.
Module 04 / 04
Output
Match the result to the correct disclosure field.
Read the detailed guidance and evidence
The government factor publication provides reporting inputs, while its update history illustrates why file version matters Government conversion factors.
Use the GHG factor guide for factor-selection questions rather than assuming the latest downloaded sheet suits every activity period.
Ask the consultant to demonstrate one calculation from invoice to report before accepting a dashboard export as the entire handover.
How should a low-energy proposal be challenged?
Low-energy disclosure relief is conditional on the report stating the reason and differs between the quoted and unquoted routes Paragraph 15(5)(a) Paragraph 20D(7)(a).
| Situation | Correct review question | Evidence needed |
|---|---|---|
| Exactly 40,000 kWh | Has the relevant route’s inclusive boundary been applied? | Supported energy total |
| Unquoted company | Does the test cover energy consumed in the United Kingdom? | Territorial and energy coverage |
| Quoted company | Has the route without a UK-only qualifier been assessed? | Relevant whole-company total |
| Proposed omission | Does the report state that information is not disclosed for that reason? | Draft disclosure wording |
| Prior-year figures | Has the separate comparative duty been reviewed? | Previous report and legal review |
Read the detailed guidance and evidence
The appointment should include enough evidence work to establish whether relief is available rather than relying on an unsupported management estimate.
For a detailed route comparison, use the SECR exemptions guide.
How should proposals be compared fairly?
Give each bidder the same entity, period, source-data condition and expected handover so price comparisons reflect comparable work.
Module 01 / 04
Assumptions
Identify who gathers data and resolves gaps.
Module 02 / 04
Deliverables
Request the draft, calculation pack and review record.
Module 03 / 04
Changes
Agree treatment of scope changes and extra entities.
Module 04 / 04
Access
Confirm ownership and export of the working files.
Read the detailed guidance and evidence
A low headline fee can describe a narrower service without proving better or worse value.
This guide does not rank providers, characterise unpublished fees or claim to have tested a consultancy.
Ask for a worked explanation of an anonymised process rather than accepting credentials as a substitute for a defined deliverable.
What questions belong in a quotation comparison?
Use this editorial comparison sheet to expose scope differences without inventing a market price.
| Question | Proposal field | Reason to clarify |
|---|---|---|
| Who prepares the source data? | Named client and adviser tasks | Avoid an unowned collection gap |
| What is included? | Entities, year and report route | Avoid a one-entity assumption |
| What is delivered? | Draft and editable calculation files | Avoid a PDF-only handover |
| How many reviews are included? | Review cycle and change terms | Avoid an undefined close process |
| What happens to records? | Access, retention and export terms | Avoid dependency on a provider portal |
| What is outside scope? | Explicit exclusions | Separate advisory, assurance and filing work |
Read the detailed guidance and evidence
The SECR reporting software guide helps distinguish consultancy work from platform functionality and implementation work.
No platform feature or consultancy promise replaces the need to review the applicable report provisions.
What should the final handover contain?
Retain the draft wording, calculations, methodology, ratio definition and comparative source together so the annual report team can review the result Methods Ratio Comparatives.
Module 01 / 04
Report copy
Provide the wording in the format the report preparer needs.
Module 02 / 04
Evidence index
Connect disclosed figures to records and calculations.
Module 03 / 04
Review notes
Keep unresolved questions and agreed treatments visible.
Module 04 / 04
Next year
Preserve definitions and changes for a repeatable update.
Read the detailed guidance and evidence
A fictional handover might identify the operations owner for energy records and the finance reviewer for the ratio denominator.
The report team should be able to tell which draft was approved and which figures remain provisional.
If independent assurance is commissioned, define it separately rather than describing preparatory review as an assurance opinion.
How can the client accept the work?
Use a documented review of outputs against the agreed brief rather than treating delivery of a branded report as acceptance.
| Acceptance check | Reviewer task | Record retained |
|---|---|---|
| Disclosure map | Compare report fields with the applicable route | Completed requirements map |
| Calculations | Reproduce selected inputs through to totals | Calculation review |
| Narrative | Check efficiency measures and methods | Supported final copy |
| Ratio | Confirm emissions numerator and activity denominator | Definition and source |
| Comparatives | Reconcile to preceding report where required | Comparative working |
| Handover | Confirm editable files and open issues | Delivery index |
Read the detailed guidance and evidence
An acceptance record should distinguish adviser completion from management’s approval of the published report.
Preserve explanations for open matters rather than deleting them to make the handover appear finished.
How should next year’s engagement improve?
Carry forward the approved definitions and evidence index, then review changes before reusing the previous report.
Module 01 / 04
Definitions
Retain the reporting route and ratio definition.
Module 02 / 04
Changes
Record altered entities, sites or sources.
Module 03 / 04
Comparatives
Keep the prior report available for the separate duty.
Module 04 / 04
Lessons
Turn recurring gaps into clearer collection instructions.
Read the detailed guidance and evidence
The comparative requirement refers to the information as disclosed in the preceding financial year, subject to its first-year exception Paragraph 20H.
A repeat engagement should therefore include a deliberate prior-report check rather than only recalculating the current year.
How do you appoint and manage SECR support?
Use this editorial nine-step sequence to turn a broad service request into reviewable reporting work.
- 101
Identify the route
Confirm entity, report type and financial year. - 202
Agree the boundary
List entities, activities and relevant changes. - 303
Map the fields
Separate statutory disclosures and optional services. - 404
Inventory the data
Identify owners, records and known gaps. - 505
Compare proposals
Use the same assumptions for each bidder. - 606
Approve the brief
Record tasks, deliverables and review points. - 707
Review calculations
Trace inputs, factors, ratio and comparatives. - 808
Review the draft
Resolve questions before management approval. - 909
Retain the handover
Keep editable files, evidence and next-cycle lessons.
Can you download an editable working resource?
This original preparation resource supports evidence and review and does not establish reporting conformity.
| Step | Review |
|---|---|
| Adapt | Set the actual reporting basis, boundary, period and selected requirements |
| Retain evidence | Connect source records and judgements to each answer |
| Review | Resolve open issues before making the final reporting claim |
Frequently asked
Questions people ask
Do SECR consultants remove the company’s reporting responsibility?
The appointment provides contracted support, while the applicable statutory reporting duties remain with the company or LLP.
Is a carbon footprint the complete SECR deliverable?
No, the applicable report may also need energy information, methods, an emissions ratio, efficiency narrative and comparatives.
Must a consultancy provide a net-zero plan?
That is a separate service to agree rather than a substitute for the SECR report fields.
Is paragraph 20E the efficiency-measures requirement?
No, the unquoted efficiency narrative is in paragraph 20D(4), while paragraph 20E addresses group reports.
Does exactly 40,000 kWh qualify for relief?
The relevant low-energy provisions use 40,000 kWh or less and require the report to state the reason, with different territorial wording for the two routes.
Should the working calculations be handed over?
Request them explicitly as an editorial procurement requirement so the reported figures and methods can be reviewed and reused.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- legislation.gov.ukSECR Schedule 7 paragraph 15
- legislation.gov.ukSECR Schedule 7 paragraph 16
- legislation.gov.ukSECR Schedule 7 paragraph 17
- legislation.gov.ukSECR Schedule 7 paragraph 20A
- legislation.gov.ukSECR Schedule 7 paragraph 20B
- legislation.gov.ukSECR Schedule 7 paragraph 20C
- legislation.gov.ukSECR Schedule 7 paragraph 20D
- legislation.gov.ukSECR Schedule 7 paragraph 20E
- legislation.gov.ukSECR Schedule 7 paragraph 20F
- legislation.gov.ukSECR Schedule 7 paragraph 20G
- legislation.gov.ukSECR Schedule 7 paragraph 20H
- legislation.gov.ukLLP energy and carbon report: regulation 12B
- DESNZGovernment GHG conversion factors 2026