Quoted companies Large LLPs There are several exemptions, including subsidiaries and organisations who used 40,000kWh of energy or less during the reporting period. You can find the full list of exemptions and the definition of a ‘large company’ here. Please note this guide is only available to members of the Financial Reporting Faculty. What needs to be reported? Large unquoted companies and large LLPs UK emissions only Electricity for own use (including transport) Quoted companies Tonnes of CO2 emitted, kWh of energy used Combustion of any fuel and industrial emissions Electricity, steam, heating or cooling (own use) All organisations required to include SECR must also share: