Written by Silas Anthony – Energy Consultant, ABBE DipACI, PBEA, AMEI
Silas is an experienced energy assessor and who supports the delivery of all our consultancy products and services to a wide range of customers including Energy Performance Certificates (EPC), Display Energy Certificates (DEC), and Site Energy Audits and Surveys.
What’s Changing
Streamlined Energy and Carbon Reporting (SECR) disclosures are increasingly being reviewed alongside statutory accounts, elevating their internal significance. As expectations for transparency rise, boards are seeking stronger assurance that the data presented is complete, consistent and aligned with audited financial information. This heightened scrutiny reflects a broader trend in corporate reporting, where environmental data is becoming part of mainstream governance considerations. As a result, organisations are under pressure to ensure that methodologies, baselines and calculations used in SECR reporting are both clear and defensible.
Why This Matters for Organisations
Misalignment between SECR figures and internal performance metrics can quickly raise concerns about data quality, governance and oversight. When reported emissions or energy figures do not match operational datasets, it undermines trust and creates additional challenges during audit cycles. Inconsistent reporting can also lead to questions from investors, regulators and internal audit teams about the reliability of sustainability disclosures. Ensuring that SECR data is robust, reconciled and transparently calculated helps demonstrate sound governance and reduces the risk of reputational or compliance‑related issues.
What Organisations Should Focus on Now
Clear methodologies and well‑defined review processes are essential for producing SECR disclosures that stand up to audit and board‑level scrutiny. Organisations should prioritise building a consistent calculation framework, supported by documented assumptions and quality checks. Establishing internal review steps, involving finance, sustainability and operational teams, strengthens confidence in the reported figures and reduces the likelihood of discrepancies emerging later. By embedding these practices early, organisations can demonstrate accountability and increase the credibility of their annual disclosures.