EnviroSense provides independent verification and assurance of information reported under the UK Streamlined Energy and Carbon Reporting framework.

Our verification provides confidence that reported energy consumption, greenhouse gas emissions and supporting disclosures are accurate, complete and supported by appropriate evidence.

Engagements can be completed on a limited assurance basis under ISAE 3000 Revised, with greenhouse gas verification procedures aligned with ISO 14064-3.

What is SECR?
The SECR framework requires quoted companies and qualifying large UK companies and limited liability partnerships to disclose specified energy and carbon information within their annual reports.

Depending on the organisation, the required disclosure may include:

• Annual energy consumption
• Scope 1 and Scope 2 greenhouse gas emissions
• Previous year comparative figures
• At least one emissions intensity ratio
• The methodology used to calculate the reported figures
• Energy efficiency actions undertaken during the reporting period

Independent verification is not a statutory requirement, but government guidance recommends it as best practice. Assurance strengthens confidence in the reported information and helps identify errors or omissions before the annual report is finalised.

Our SECR verification service
EnviroSense undertakes an independent, risk-based assessment of the organisation’s SECR disclosure and its supporting systems, calculations and evidence.

Our verification can include:

• Reviewing the organisational and reporting boundaries
• Confirming that the correct entities, sites and activities have been included
• Testing electricity, gas and transport fuel consumption against source records
• Recalculating emissions using the applicable UK Government conversion factors
• Reviewing Scope 1 and Scope 2 classifications
• Assessing estimates, extrapolations and data gaps
• Verifying intensity ratios and previous year comparisons
• Reviewing the reported energy efficiency actions
• Confirming that the calculation methodology is clearly explained and consistently applied

The verification can generally be completed remotely, although a site visit may be recommended for larger or more complex organisations.

Our verification process
The engagement begins with confirmation of the reporting scope, assurance level and materiality threshold.

We then review the draft SECR disclosure, calculation workbook, methodology and supporting records. A risk-based sample of sites, invoices, meters, transport records and calculations is selected for detailed testing.

Any errors, omissions or opportunities for improvement are reported before the disclosure is finalised. Once any findings have been satisfactorily addressed, EnviroSense issues its independent verification report and assurance statement.

Verification deliverables
Following the engagement, clients receive:

• An independent SECR verification report
• A schedule of findings and recommended corrections
• Confirmation of the verified energy and emissions figures
• An assessment against the applicable SECR disclosure requirements
• A limited assurance statement suitable for publication alongside the annual report

Reasonable assurance may also be available where a higher level of assurance is required.

Why EnviroSense?
EnviroSense has extensive experience in greenhouse gas verification, carbon intensity assessment and regulated environmental reporting.

Our work includes assurance under ISAE 3000, greenhouse gas verification based on ISO 14064 principles, and verification of complex energy and sustainability data across the renewable energy, transport, aviation, industrial and manufacturing sectors.

We provide a practical and responsive service, with clear findings and direct access to experienced technical verifiers throughout the engagement.

Speak to our team
If you require independent verification of your SECR disclosure, please contact EnviroSense to discuss the scope, timetable and appropriate level of assurance.