What is SECR?
Streamlined Energy and Carbon Reporting (SECR) is the UK's mandatory climate disclosure framework that came into force 1 April 2019. SECR applies to quoted companies and large unquoted companies/LLPs, requiring disclosure of energy consumption, greenhouse gas emissions, and energy efficiency actions within the directors' report.
SECR replaced the previous Carbon Reduction Commitment (CRC) Energy Efficiency Scheme and simplified climate reporting by consolidating requirements into a single framework integrated with statutory accounts.
Who Must Comply with SECR?
Three categories of organisation are in scope for SECR reporting:
Quoted Companies
All UK-incorporated quoted companies must comply with SECR, regardless of size. A quoted company means a company whose equity share capital is officially listed on the London Stock Exchange, EEA-regulated markets, or specified overseas markets including NYSE and NASDAQ.
Large Unquoted Companies
Large unquoted companies must comply if they meet at least two of the three size tests in the financial year:
- Turnover: £36 million or more
- Balance sheet total: £18 million or more
- Employees: 250 or more (calculated as average over the year)
Large LLPs
Limited Liability Partnerships (LLPs) are subject to the same size tests as unquoted companies.
What Must Be Disclosed?
SECR requires disclosure of six core elements within the directors' report:
1. UK Energy Consumption
Total UK energy consumption in kilowatt hours (kWh), covering electricity, gas, transport fuels, and other energy sources used in UK operations.
2. Scope 1 GHG Emissions
Direct greenhouse gas emissions in tonnes CO₂ equivalent (tCO₂e) from sources owned or controlled by the company, including combustion in owned or controlled boilers, vehicles, and industrial processes.
3. Scope 2 GHG Emissions
Indirect emissions in tCO₂e from purchased electricity, steam, heating, and cooling consumed by the company.
4. Intensity Ratio
An intensity ratio expressing annual emissions as a ratio against revenue, production, or another appropriate business metric to enable performance comparison.
5. Methodology
Description of the methodology used for energy and emissions calculations. Most companies use the GHG Protocol Corporate Standard with UK Government (DEFRA/DBT) conversion factors.
6. Energy Efficiency Actions
Narrative description of energy efficiency actions undertaken during the financial year, or a statement that no such action was taken.
7. Prior Year Comparatives
Previous year data for all quantitative metrics to enable trend analysis.
SECR Deadlines 2026
SECR is not filed separately — it sits inside the directors' report, which forms part of a company's annual accounts. The deadline is therefore the standard Companies House accounts-filing deadline under Companies Act 2006 section 442:
- Private companies: 9 months after the accounting reference date
- Public companies: 6 months after the accounting reference date
Example Deadlines for 2025 Accounting Period
For companies with a 31 December 2025 year-end:
- Private companies: SECR-bearing accounts due by 30 September 2026
- Public companies: SECR-bearing accounts due by 30 June 2026
SECR penalties follow Companies House rules
SECR and UK SRS Interaction
The relationship between SECR and the newly published UK Sustainability Reporting Standards (UK SRS) is evolving:
Current Position (2026)
- SECR remains mandatory for its existing scope
- UK SRS published 25 February 2026 by the Department for Business and Trade
- FCA consultation on mandatory UK SRS implementation closed 20 March 2026
Proposed Changes (2027 onwards)
- UK SRS S2 proposed mandatory from 1 January 2027 for approximately 515 primary-listed companies
- SECR scope largely unaffected — most SECR-scope organisations are unquoted companies not captured by initial UK SRS scope
- Government review promised of SECR-UK SRS interaction to "reduce unnecessary duplication"
What This Means for SECR Companies
For quoted companies in SECR scope:
- May become subject to UK SRS S2 from 2027 (subject to FCA Policy Statement)
- UK SRS S2 is significantly more comprehensive than SECR
- Transition planning recommended for 2026
For large unquoted companies/LLPs:
- SECR remains the primary mandatory framework
- UK SRS available for voluntary adoption
- Monitor developments on potential future scope extension
Implementation Support
Getting Started with SECR
- Scope assessment — Determine if SECR applies using our decision tree above
- Data collection — Establish processes for energy consumption and emissions data
- Methodology selection — Choose calculation approach (typically GHG Protocol with DEFRA factors)
- Intensity ratio design — Select appropriate business metric for normalisation
- Report integration — Draft SECR section for directors' report
- Assurance consideration — Determine if external verification is needed
Common Implementation Challenges
- Data collection across multiple sites and business units
- Methodology consistency year-on-year
- Scope 3 emissions (voluntary under SECR, but increasingly expected)
- Intensity ratio selection — choosing meaningful business metric
- Integration with broader ESG reporting and UK SRS preparation
Frequently Asked Questions
When is the SECR deadline in 2026?
SECR isn't filed separately — it sits inside the directors' report, which is part of a company's annual accounts. The deadline is therefore the standard Companies House accounts-filing deadline: nine months after the accounting reference date for private companies, six months for public companies, under Companies Act 2006 section 442. For a private company with a 31 December 2025 year-end, the SECR-bearing accounts are due at Companies House by 30 September 2026.
What is the SECR reporting threshold?
Three categories of organisation are in scope. Quoted companies are in scope by virtue of being quoted, with no size test. Large unquoted companies and large LLPs qualify if they meet at least two of three Companies Act 2006 size tests in the financial year: turnover of £36 million or more, balance sheet total of £18 million or more, or 250 or more employees on average over the year.
How does SECR interact with UK SRS?
SECR remains in force as of May 2026 alongside the new UK Sustainability Reporting Standards published 25 February 2026 by DBT. UK SRS S2 (climate disclosures) becomes proposed mandatory from 1 January 2027 for approximately 515 primary-listed companies. For the great majority of SECR-scope organisations — large unquoted companies and LLPs — UK SRS is not yet a direct obligation.
Is SECR being phased out?
Not yet. The government's response to the UK SRS consultation (25 February 2026) committed DESNZ to 'consider how the SECR requirements interact with UK SRS with a view to reducing unnecessary duplication where possible'. This is a review commitment, not a phase-out announcement. SECR itself remains the active mandatory framework for large UK companies and LLPs in 2026.