SECR Requirements UKCheck Your Compliance Obligations
Complete guide to SECR requirements for UK companies. Understand the thresholds, reporting obligations, and compliance deadlines for Streamlined Energy and Carbon Reporting.
Do SECR Requirements Apply to You?
You Must Meet 2 of These 3 Thresholds:
If you exceed 2 or more thresholds, SECR requirements apply to you
Get SECR Compliance AssessmentSECR Requirements by Company Type
Quoted Companies - Full SECR Requirements
Definition:
UK incorporated companies with equity shares listed on:
- London Stock Exchange Main Market
- EEA regulated markets
- NYSE or NASDAQ
SECR Reporting Requirements:
- Global Scope 1 & 2 GHG emissions
- Previous year comparison
- At least one intensity ratio
- Methodology disclosure
- Energy efficiency actions
Large Unquoted Companies & LLPs
Qualifying Criteria (meet 2 of 3):
- Annual Turnover:£36 million
- Balance Sheet:£18 million
- Employees:250 average
SECR Reporting Requirements:
- UK energy use (minimum)
- Associated GHG emissions
- Previous year comparison
- Intensity ratio
- Energy efficiency narrative
What SECR Requirements Must You Report?
Energy Consumption
- • Electricity (kWh)
- • Gas consumption
- • Other fuels
- • Transport fuel
- • Total energy use
GHG Emissions
- • Scope 1 (direct)
- • Scope 2 (electricity)
- • Total tCO2e
- • UK vs overseas split
- • Calculation method
Intensity Metrics
- • Per £m turnover
- • Per FTE employee
- • Per square meter
- • Per production unit
- • Year-on-year trend
Narrative Info
- • Methodology used
- • Efficiency actions
- • Data coverage
- • Exclusions noted
- • Comparison basis
SECR Requirements Timeline & Deadlines
Reporting Period
SECR requirements apply to financial years starting on or after 1 April 2019
Filing Deadline
Include in Directors' Report filed within 9 months of financial year-end
Key SECR Compliance Dates:
Financial year closes
Private company deadline
Public company deadline
⚠️ Non-compliance with SECR requirements can result in criminal prosecution of directors
See how SECR and UK Sustainability Reporting Standards interact under the government's non-financial reporting review.
SECR Requirements Exemptions
Low Energy Use
Companies using less than 40,000 kWh of energy in the UK per year
Must state low energy use in Directors' Report
Subsidiary Exemption
Subsidiaries covered in parent company group report
Parent must include subsidiary data in consolidated report
Not-for-Profit
Charities and not-for-profit organizations exempt from SECR
Voluntary reporting still recommended
Need Help Meeting SECR Requirements?
Our experts help you understand and meet all SECR requirements. From threshold assessment to report preparation, we ensure full compliance with UK regulations.