SECR Requirements: Do You Need to Comply?

Understand exactly which UK companies must comply with SECR (Streamlined Energy and Carbon Reporting) and what data you need to report.

Quick SECR Eligibility Check

Answer these questions to determine if your company needs to comply with SECR

Your company must comply with SECR if it meets ANY of these criteria:

Large UK Company

UK incorporated company that meets 2 or more of:

  • • 250+ employees
  • • £36M+ annual turnover
  • • £18M+ balance sheet total

Quoted Company

Company whose equity shares are:

  • • Listed on the main market of the London Stock Exchange
  • • Listed on NYSE or NASDAQ
  • • Listed on any equivalent European market

Large LLP

UK Limited Liability Partnership that meets 2 or more of:

  • • 250+ members
  • • £36M+ annual turnover
  • • £18M+ balance sheet total

What You Need to Report Under SECR

Comprehensive breakdown of SECR reporting requirements

Energy Consumption Data

UK Energy Use (kWh)

Total energy consumption from all UK operations including:

  • • Electricity consumption
  • • Gas consumption
  • • Transport fuel
  • • Other heating fuels

Offshore Energy Use

Energy consumed outside the UK (if material to operations)

Previous Year Comparison

Prior year figures for comparison (where available)

CO₂

GHG Emissions Data

UK Emissions (tCO₂e)

Greenhouse gas emissions from UK operations:

  • • Scope 1: Direct emissions from owned sources
  • • Scope 2: Indirect emissions from purchased energy
  • • Scope 3: Other indirect emissions (if reported)

Emission Intensity Ratio

Emissions per unit of activity (e.g., tCO₂e per £M turnover)

Methodology Description

Emission factors and calculation methods used

Additional Reporting Requirements

Energy Efficiency Measures

Description of measures taken to improve energy efficiency during the reporting period.

  • • Technology upgrades
  • • Process improvements
  • • Behavioral changes
  • • Training programs

Director Approval

The SECR report must be approved by a director and signed off at board level.

  • • Board approval required
  • • Director signature
  • • Governance oversight
  • • Annual review

Compliance Deadlines

SECR reporting must be included in annual reports filed with Companies House.

  • • 6 months after year-end
  • • Part of annual report
  • • Public disclosure
  • • Penalties for non-compliance

Exemptions and Special Cases

Who is Exempt?

Companies that don't meet the size thresholds

Dormant companies with no business activity

Companies in their first year of operation

Certain financial services entities (with specific exemptions)

Special Considerations

Group companies may need consolidated reporting

Newly acquired subsidiaries have transition periods

Alternative reporting methods for low energy users

Specific rules for different business sectors

Ready to Start Your SECR Compliance Journey?

Get the complete step-by-step guide to SECR compliance and prepare for the SRS transition in 2026.