SECR Reporting

SECR Mandatory for Large UK Companies

Streamlined Energy and Carbon ReportingComplete UK SECR Compliance Guide

Master Streamlined Energy and Carbon Reporting (SECR) requirements for UK companies. Mandatory for businesses exceeding £36m turnover, £18m balance sheet, or 250 employees. Expert guidance for SECR compliance.

Check SECR Requirements →Get SECR Compliance Support

SECR Applies If You Exceed 2 of These 3 Thresholds:

£36mAnnual Turnover
£18mBalance Sheet Total
250Employees

What is Streamlined Energy and Carbon Reporting?

Streamlined Energy and Carbon Reporting (SECR) is a mandatory UK framework requiring large companies to disclose energy use and carbon emissions in their annual reports. Introduced in April 2019, SECR replaced the Carbon Reduction Commitment (CRC) scheme.

Key SECR Requirements:

  • Annual energy consumption (kWh) disclosure
  • Associated greenhouse gas emissions (tCO2e)
  • At least one intensity metric
  • Previous year comparisons
  • Energy efficiency actions taken

SECR Timeline & Deadlines

Report Due:Within Directors' Report
Filing Deadline:9 months after year-end
Applies From:Financial years from April 2019
Penalties:Criminal prosecution possible

Who Must Comply with SECR?

Quoted Companies

All UK incorporated companies listed on London Stock Exchange Main Market, NYSE, NASDAQ, or EEA exchange

Must Report:

  • • Global energy use & GHG emissions
  • • Scope 1 & 2 emissions minimum
  • • Intensity metrics
  • • Methodology used

Large Unquoted Companies & LLPs

UK incorporated companies and LLPs exceeding 2 of 3 thresholds

Thresholds (meet 2 of 3):

  • • £36 million annual turnover
  • • £18 million balance sheet
  • • 250 employees average

SECR Exemptions

Low Energy Users

Under 40,000 kWh/year

Subsidiaries

If included in parent report

Charities

Not-for-profit sector

Streamlined Energy and Carbon Reporting Requirements

Energy & Emissions Data

  • ▶
    Energy consumption: Total kWh from electricity, gas, transport
  • ▶
    GHG emissions: Scope 1 & 2 in tCO2e (Scope 3 optional)
  • ▶
    UK vs overseas: Split between UK and offshore operations

Intensity Metrics

  • ▶
    Choose appropriate metric: Per revenue, FTE, floor area, or production unit
  • ▶
    Year-on-year comparison: Show trends and improvements
  • ▶
    Sector-specific: Use industry-relevant denominators

Narrative Disclosures

  • ▶
    Methodology: Calculation approach and standards used
  • ▶
    Energy efficiency: Actions taken in the reporting period
  • ▶
    Data coverage: Explain any exclusions or estimates

SECR Carbon Reporting Methodology

Approved Methodologies for SECR

Streamlined Energy and Carbon Reporting requires use of recognized methodologies:

Recommended Standards:

  • GHG Protocol: Corporate Accounting Standard
  • ISO 14064-1: GHG inventories
  • UK Government: Environmental Reporting Guidelines
  • DEFRA: Conversion factors for GHG reporting

Calculation Steps:

  1. 1.Identify emission sources and collect activity data
  2. 2.Apply appropriate emission factors (DEFRA/IEA)
  3. 3.Calculate total emissions by scope
  4. 4.Determine intensity metrics
  5. 5.Prepare narrative disclosures

Official SECR Resources:

UK Government SECR GuidanceEnvironmental Reporting GuidelinesDEFRA Conversion Factors

SECR vs Other Reporting Frameworks

AspectSECRESOSUK SRS (Future)TCFD
ScopeEnergy & carbon reportingEnergy auditsFull sustainabilityClimate risks
FrequencyAnnualEvery 4 yearsAnnualAnnual
Threshold£36m/£18m/250£44m/£38m/250Listed companiesPremium listed
LocationDirectors' ReportInternal/EAAnnual ReportAnnual Report

SECR Implementation Support

01

SECR Gap Analysis

Assess your current position against Streamlined Energy and Carbon Reporting requirements

  • • Threshold assessment
  • • Data availability review
  • • Compliance roadmap
02

Data Collection & Calculation

Establish systems for SECR carbon reporting and energy data management

  • • Energy data gathering
  • • Emissions calculations
  • • Intensity metrics
03

Report Preparation

Prepare compliant SECR disclosures for your Directors' Report

  • • Narrative drafting
  • • Board approval
  • • Annual filing
Get SECR Compliance Support

From SECR to UK SRS: Preparing for the Future

While SECR remains mandatory, UK SRS will expand requirements from 2026-27. Strong SECR compliance provides the foundation for future UK SRS readiness.

Current: SECR Requirements

  • Basic energy and carbon reporting
  • Scope 1 & 2 emissions focus
  • Directors' Report disclosure
  • Size-based thresholds

Future: UK SRS Expansion

  • Comprehensive sustainability reporting
  • Mandatory Scope 3 emissions
  • Climate scenario analysis
  • External assurance required

Build your reporting capabilities now with SECR compliance

Learn about UK SRS Standards →

Expert Streamlined Energy and Carbon Reporting Support

Ensure compliance with SECR requirements. Our experts help you implement Streamlined Energy and Carbon Reporting that meets regulatory standards and prepares you for future UK SRS requirements.

Get SECR Compliance AssessmentView SECR Carbon Reporting Guide

Supporting 500+ UK companies with SECR compliance since 2019