It is not currently mandatory to include renewable energy consumption and associated emissions in your SECR reporting, but it is encouraged. This is because even if a business is on a “100% renewables” energy tariff, electricity supplied from the grid is a mix that the individual business cannot control. The guidelines recommend that for your SECR reporting, you calculate emissions based on the average emissions for the grid in your region (the so-called “location-based” approach) rather than basing them on your company’s choice of tariff. But if you are on a 100% renewable tariff, you should explain this in your reporting too. This “dual reporting” approach reflects the reality of grid consumption while acknowledging the organisation’s efforts to support renewable generation through its choice of supply. The government is currently working on a shake-up of how green electricity tariffs are labelled, so this guidance may change in 2022 in response to greater transparency in the market.