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:

£36m+
Annual Turnover
Total revenue in financial year
£18m+
Balance Sheet Total
Total assets on balance sheet
250+
Average Employees
Monthly average during year

If you exceed 2 or more thresholds, SECR requirements apply to you

Get SECR Compliance Assessment

SECR 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:

Year-End

Financial year closes

Year-End + 6 months

Private company deadline

Year-End + 9 months

Public company deadline

⚠️ Non-compliance with SECR requirements can result in criminal prosecution of directors

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

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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.