Under UK Streamlined Energy and Carbon Reporting requirements, what must qualifying large companies disclose in their directors' report?

Answer and explanation

Correct answer: C. Their UK energy use and greenhouse gas emissions

  1. Step 1: SECR was introduced to improve the reporting of energy and carbon information.
  2. Step 2: Large companies must report UK energy use and emissions, with at least one intensity metric.
Answer
Their UK energy use and greenhouse gas emissions.
Why not the others: Supplier names are not the required content. Employee travel is not the primary content. Charitable donations are not what SECR requires.

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