Streamlined Energy and Carbon Reporting (SECR)
Complete guide to UK SECR compliance requirements. Mandatory for companies exceeding two of three thresholds: £36m turnover, £18m balance sheet, 250 employees. Expert implementation support for regulatory compliance.
SECR Implementation by the numbers
Streamlined Energy and Carbon Reporting became mandatory for large UK companies in April 2019, replacing the Carbon Reduction Commitment (CRC) scheme.
UK Government · Environmental Reporting Guidelines
DESNZ's 2026 independent evaluation measured approximately 19,900 organisations in SECR's scope — 76% more than the 2018 impact assessment's original forecast of 11,300 — meeting two of three size criteria (£36m turnover, £18m balance sheet, 250 employees).
DESNZ · Independent Evaluation of SECR, 29 Jan 2026
SECR disclosures must be included in the Directors' Report and filed at Companies House within 9 months of the financial year-end.
Companies Act 2006 Requirements
Companies must coordinate SECR with <a href="https://uksrs.org.uk/esos-energy-savings-opportunity-scheme">ESOS meaning</a> energy audits (<a href="https://uksrs.org.uk/esos-phase-4-compliance-guide">ESOS Phase 4</a>) and future UK SRS sustainability reporting for integrated compliance approach.
UK Regulatory Framework Analysis
SECR Compliance Framework
SECR Compliance Assessment
Threshold evaluation and gap analysis
Comprehensive assessment of your SECR obligations, including threshold evaluation, data requirements, and compliance roadmap development.
- • Company size threshold assessment (£36m/£18m/250)
- • Energy and carbon data availability review
- • Methodological approach selection
- • Compliance timeline and project planning
- • Integration with existing reporting systems
- • Directors' Report preparation guidance
Energy & Carbon Calculation
Data collection and emissions quantification
Professional energy consumption measurement and greenhouse gas emissions calculation using approved SECR methodologies.
- • Energy consumption data collection (electricity, gas, transport)
- • Scope 1 and Scope 2 GHG emissions calculation
- • UK vs overseas operational split reporting
- • Intensity metrics selection and calculation
- • DESNZ conversion factors application
- • Year-on-year comparison and trend analysis
SECR Reporting & Disclosure
Directors' Report preparation and filing
Professional preparation of SECR disclosures for inclusion in your Directors' Report, ensuring regulatory compliance.
- • Narrative disclosure development
- • Energy efficiency actions documentation
- • Methodological explanation and transparency
- • Board review and approval processes
- • Companies House filing compliance
- • Future UK SRS preparation alignment
SECR Threshold Criteria
📊 SECR Applies If You Exceed 2 of These 3 Thresholds:
All UK incorporated companies listed on major exchanges (LSE, NYSE, NASDAQ, EEA) must comply regardless of size.
- • Global energy use & GHG emissions
- • Scope 1 & 2 emissions minimum
- • Intensity metrics and methodology
- • Previous year comparisons
UK companies and LLPs exceeding 2 of the 3 size thresholds above.
- • UK energy consumption reporting
- • UK territorial emissions only
- • Simplified disclosure requirements
- • Directors\' Report inclusion
🛡️ SECR Exemptions
40,000 kWh or less a year
Included in parent report
Not-for-profit sector
SECR Implementation Methodology
Energy & Emissions Data
- Energy consumption: Total kWh from electricity, gas, transport fuels
- GHG emissions: Scope 1 & 2 in tCO2e (Scope 3 optional, except one narrow mandatory transport-fuel category for large unquoted companies and LLPs)
- UK vs overseas: Territorial split for operational reporting
- DESNZ factors: Annual conversion factors for emissions
Intensity Metrics
- Metric selection: Revenue, FTE, floor area, or production unit
- Year-on-year: Previous year comparison mandatory
- Sector relevance: Industry-appropriate denominators
- Trend analysis: Progress monitoring and reporting
Narrative Disclosures
- Methodology: Calculation standards and approaches
- Energy efficiency: Actions taken in reporting period
- Data quality: Coverage explanations and estimates
- Future plans: Improvement strategies and targets
🔗 Complete UK Carbon Reporting Hub
Access comprehensive UK carbon reporting guidance across SECR, ESOS, and UK SRS frameworks:
Official SECR Authorities
Access official Streamlined Energy and Carbon Reporting guidance and regulatory resources from authoritative sources:
Expert SECR Implementation Support
Ensure compliance with Streamlined Energy and Carbon Reporting requirements. Professional guidance for threshold assessment, data collection, and regulatory compliance readiness.