SECR requirements: who reports, and what they report
Streamlined Energy and Carbon Reporting has applied to UK companies since April 2019.
This page sets out exactly who falls in scope, the thresholds that define a large company, what the report must contain, where it goes, the low-energy-user exemption, and how SECR sits alongside the new UK Sustainability Reporting Standards.
Who has to comply with SECR
SECR was introduced by the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, and applies to financial years beginning on or after 1 April 2019[1].
Three kinds of entity fall in scope: all quoted companies, large unquoted companies, and large LLPs[5].
For an unquoted company or LLP, “large” takes the ordinary Companies Act meaning. An entity is large if it meets two or more of three tests — turnover above £36 million, a balance sheet total above £18 million, or more than 250 employees[2].
A “quoted company” is defined narrowly. Under section 385 of the Companies Act 2006 it means a company whose equity is listed on a UK regulated market, an EEA regulated market, or admitted to the New York Stock Exchange or NASDAQ — so a company on AIM is not quoted, and is instead caught only if it meets the large-company thresholds[3].
| Entity type | How it qualifies | What it reports |
|---|---|---|
| Quoted company | Any size; equity listed on Main Market, EEA, NYSE or NASDAQ | Global Scope 1 and 2 emissions and global energy use |
| Large unquoted company | Meets 2 of 3 (£36m turnover, £18m balance sheet, 250 staff) | UK energy use and associated emissions |
| Large LLP | Same 2-of-3 large test | UK energy use and emissions in an Energy and Carbon Report |
What a SECR report must contain
All in-scope entities must report five things: energy use, the associated greenhouse gas emissions, at least one intensity ratio, a narrative on energy-efficiency action taken in the year, and the methodologies used[6].
The scope of the figures differs by entity type. Quoted companies report their global Scope 1 and 2 emissions and global energy use; large unquoted companies and LLPs report their UK energy use and the emissions associated with it[5].
After the first reporting year, prior-year comparatives must be given so a reader can see the trend[6].
| Disclosure | What it covers |
|---|---|
| Energy use | Annual quantity of energy consumed, in kWh, from gas, electricity and transport fuel |
| GHG emissions | Associated emissions in tonnes of CO2 equivalent (Scope 1 and 2) |
| Intensity ratio | At least one ratio, e.g. emissions per employee or per £m turnover |
| Energy-efficiency action | Narrative on the principal measures taken to improve efficiency in the year |
| Methodology | The calculation methodologies used for energy and emissions |
The government’s Environmental Reporting Guidelines set out the expected content, intensity-ratio options and example templates, and point reporters to the annual UK conversion factors for company reporting[6].
For a fuller walk-through of the figures, see our SECR carbon reporting guide.
Where the disclosure goes, and by when
SECR is not a standalone filing. For companies, the disclosure sits inside the Directors’ Report; for LLPs, it goes into a new document called the Energy and Carbon Report[1].
Because it travels with the annual report, there is no separate SECR deadline. The content is filed at Companies House on the ordinary timetable in section 442 of the Companies Act 2006 — nine months after the year-end for private companies and LLPs, and six months for public companies[4].
The low-energy-user exemption
A large unquoted company or LLP that consumes 40,000 kWh or less of energy in the UK during the reporting period qualifies as a low energy user and is exempt from the detailed energy and carbon disclosures[1].
The exemption is not silent. The entity must still state in its Directors’ Report or Energy and Carbon Report that it is a low energy user, and that this is why the information has not been given[5].
In assessing the 40,000 kWh threshold, an entity must consider, at a minimum, all the energy it is responsible for from gas, electricity and transport fuel in the UK[5].
How SECR relates to UK SRS
SECR and the UK Sustainability Reporting Standards are separate obligations, and the government has confirmed both will continue side by side rather than being merged[5].
They differ in approach and location. SECR is a rule-based regime that prescribes specific disclosures in the Directors’ Report and has no Scope 3 requirement. UK SRS is judgement-based and materiality-driven, sits in the Strategic Report, and does extend to Scope 3[6].
The April 2025 changes to Companies Act size thresholds did not amend the SECR thresholds. An entity may therefore move down a Companies Act size category yet remain firmly in SECR scope[2].
For the wider picture, see our UK SRS requirements page, and our analysis of how ESOS and SECR differ for the same business. For hands-on delivery, a specialist SECR consultancy can build the figures and draft the disclosure.
SECR requirements: frequently asked questions
Who has to comply with SECR?
SECR applies to three types of entity: all quoted companies (of any size), large unquoted companies, and large limited liability partnerships. An unquoted company or LLP is "large" if, in a financial year, it meets two or more of three tests — turnover above £36 million, balance sheet total above £18 million, or more than 250 employees — under the Companies Act 2006 definition. The regime took effect for financial years beginning on or after 1 April 2019.
What is a "quoted company" for SECR purposes?
Under section 385 of the Companies Act 2006, a quoted company is one whose equity share capital is officially listed on the Main Market of a UK regulated market, on an EEA regulated market, or admitted to dealing on the New York Stock Exchange or NASDAQ. Crucially, a company admitted only to AIM is not a "quoted company" for these purposes, so AIM companies fall under the large-unquoted rules instead if they meet the size thresholds.
What must a SECR report contain?
In-scope entities must report energy use, the associated greenhouse gas emissions, at least one intensity ratio, a narrative on energy-efficiency action taken during the year, and the methodologies used. Quoted companies report global Scope 1 and 2 emissions and global energy use; large unquoted companies and LLPs report their UK energy use and associated emissions. Prior-year comparatives are required after the first year.
Where does the SECR disclosure go?
For companies, the SECR disclosure sits in the Directors’ Report; for LLPs, in a new Energy and Carbon Report. There is no separate SECR filing deadline — the content is filed with the annual report and accounts at Companies House under the ordinary timetable in section 442 of the Companies Act 2006 (nine months after year-end for private companies and LLPs, six months for public companies).
Is there a low-energy-user exemption?
Yes. A large unquoted company or LLP that consumes 40,000 kWh or less of energy in the UK during the reporting period qualifies as a low energy user and is exempt from the detailed disclosures. It must, however, state in its Directors’ Report or Energy and Carbon Report that it is a low energy user and that is why the information is not given.
How does SECR relate to UK SRS?
SECR and UK SRS are separate obligations and the government has confirmed both will continue side by side. SECR is a rule-based regime sitting in the Directors’ Report, with no Scope 3 requirement. UK SRS is a judgement-based, materiality-driven framework that sits in the Strategic Report and does require Scope 3. The April 2025 changes to Companies Act size thresholds did not amend the SECR thresholds, so entities can move down a Companies Act size category yet remain in SECR scope.
- The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (SI 2018/1155) — legislation.gov.uk · The SECR Regulations; effective for financial years beginning on or after 1 April 2019
- Companies Act 2006, section 465 — companies qualifying as medium-sized: general — legislation.gov.uk · The "large" thresholds: turnover £36m, balance sheet £18m, 250 employees (two of three)
- Companies Act 2006, section 385 — quoted and unquoted companies — legislation.gov.uk · Definition of "quoted company" (Main Market, EEA regulated market, NYSE, NASDAQ)
- Companies Act 2006, section 442 — period allowed for filing accounts — legislation.gov.uk · Filing timetable: 9 months (private/LLP) and 6 months (public) after year-end
- Streamlined Energy and Carbon Reporting (SECR) — government guidance — GOV.UK · Scope, thresholds and the 40,000 kWh low-energy-user exemption
- Environmental Reporting Guidelines: including SECR guidance — GOV.UK / DESNZ · Reporting content, intensity ratios, methodology and example templates