Capability
Article 6.2Cooperative approach· Bilateral|Article 6.4Mechanism activity· Centralised|ICVCMCCP-aligned· Integrity|ICROAEndorsement-ready· Voluntary|CORSIAPhase II eligible· Aviation|CAD TrustInteroperable· Federation|ISO 14064Aligned MRV· Quantification|ISO 14065Aligned VVB· Verification|ISO 17029Aligned assurance· Validation|GHG ProtocolScope 1/2/3· Inventory|CSRD · ESRS E1Disclosure-ready· Reporting|ISSB · IFRS S2Investor-grade· Reporting|Sentinel-1/2Continuous cadence· Earth obs|IPCC 2019Tier 2/3 capable· Methodology|Article 6.2Cooperative approach· Bilateral|Article 6.4Mechanism activity· Centralised|ICVCMCCP-aligned· Integrity|ICROAEndorsement-ready· Voluntary|CORSIAPhase II eligible· Aviation|CAD TrustInteroperable· Federation|ISO 14064Aligned MRV· Quantification|ISO 14065Aligned VVB· Verification|ISO 17029Aligned assurance· Validation|GHG ProtocolScope 1/2/3· Inventory|CSRD · ESRS E1Disclosure-ready· Reporting|ISSB · IFRS S2Investor-grade· Reporting|Sentinel-1/2Continuous cadence· Earth obs|IPCC 2019Tier 2/3 capable· Methodology|
SECR · UK Compliance

Streamlined Energy & Carbon Reporting, done properly.

CAS delivers SECR-compliant disclosures for UK quoted companies, large unquoted companies and LLPs — covering UK energy use, Scope 1 and 2 GHG emissions, at least one intensity ratio, energy efficiency actions, and the methodology narrative required in the Directors' Report or Energy and Carbon Report.

Typical duration
4–8 weeks per reporting cycle
Team
Senior GHG lead + analyst
Format
Annual cycle, fixed-fee

Indicative bands — final scope confirmed after a 20-minute discovery call.

UK entities in scope
11.9k
DESNZ 2024 evaluation
Mandatory coverage
Scope 1+2
Scope 3 if material
Energy & emissions
kWh + tCO₂e
UK-only minimum
Intensity ratio
≥1
Tonnes CO₂e / chosen denominator
Overview

Practice positioning.

SECR (The Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018) replaced the CRC scheme in April 2019 and now covers an estimated 11,900 UK organisations. The 2024 DESNZ post-implementation evaluation confirmed SECR is here to stay, with broad support for retaining the framework while tightening assurance, intensity metrics and Scope 3 inclusion over time. CAS treats SECR as the operational backbone of a UK group's climate disclosure stack — not a tick-box exercise. We collect and reconcile energy data, calculate emissions using the latest DESNZ/BEIS conversion factors, design a meaningful intensity ratio, draft the narrative for the Directors' Report, and align outputs with TCFD, CSRD, ISSB S2 and SBTi so the same numbers serve every downstream requirement.

Engagement model

How CAS delivers.

Phase 01

Scoping & threshold check

Confirm SECR status (quoted / large unquoted / LLP), group consolidation boundary, and whether streamlined or full disclosure applies. Identify exemptions (e.g. <40,000 kWh low-energy users).

Phase 02

Data collection & reconciliation

Pull electricity, gas and transport fuel data from meters, fleet cards and supplier statements. Reconcile against finance ledgers and prior-year submissions.

Phase 03

Calculation & intensity ratio

Apply current-year DESNZ/BEIS conversion factors; calculate Scope 1, Scope 2 (location-based) and at least one intensity ratio appropriate to the business.

Phase 04

Narrative & efficiency actions

Draft the methodology statement, energy efficiency actions taken in the reporting year, and the comparative prior-year figures — ready for inclusion in the Directors' Report.

Phase 05

Assurance & integration

Optional ISO 14064-3 verification via our VVB network; map SECR outputs to TCFD, CSRD/ESRS E1, ISSB S2 and SBTi so a single dataset serves every framework.

Capability scope

What's included.

01SECR scoping and threshold determination
02UK energy use (kWh) — electricity, gas, transport
03Scope 1 combustion and fugitive emissions
04Scope 2 location-based (and market-based on request)
05Scope 3 business travel where material
06Intensity ratio design (tCO₂e / £m turnover, FTE, m², unit produced)
07Methodology narrative for the Directors' Report
08Energy efficiency actions register
09Prior-year restatement and audit trail
10Optional independent verification (ISO 14064-3)
Deliverables

What you receive.

D-01SECR-compliant disclosure pack for the Directors' Report / Energy and Carbon Report
D-02Calculation workbook with full audit trail and emission factor references
D-03Intensity ratio rationale and benchmarking
D-04Energy efficiency narrative and forward action plan
D-05Board-ready summary and assurance-ready evidence file
D-06Mapping table: SECR → TCFD → CSRD ESRS E1 → ISSB S2 → SBTi
Aligned to

Standards & frameworks.

Companies (Directors' Report) and LLPs (Energy and Carbon Report) Regulations 2018DESNZ / BEIS Environmental Reporting GuidelinesUK Government GHG Conversion Factors (current year)GHG Protocol Corporate StandardISO 14064-1 (quantification) and ISO 14064-3 (verification)TCFD · CSRD ESRS E1 · ISSB S2 · SBTi
Engagement

Discuss this capability with CAS.

Senior practitioners brief governments, registries, project developers, and enterprise climate teams on implementation pathways.

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