Secondary
Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations SI 2018/1155
Also known as: Streamlined Energy and Carbon Reporting; SECR
Updated: 15/11/2018
These Regulations came into force on 1 April 2019 and apply to England, Wales, Scotland and Northern Ireland.
They make changes to the reporting requirements in the:
- Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations SI 2008/410; and
- Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations
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