Everything you need to know about SECR reporting requirements, from thresholds to carbon reporting methodology. Ensure compliance with UK energy and emissions disclosure regulations.
SECR (Streamlined Energy and Carbon Reporting) is a mandatory reporting framework that came into force on 1 April 2019. SECR reporting requires UK companies to disclose their annual energy use, greenhouse gas emissions, and energy efficiency actions in their annual reports.
The SECR reporting requirements replaced the Carbon Reduction Commitment (CRC) Energy Efficiency Scheme and expanded upon the previous mandatory greenhouse gas reporting requirements. This framework aims to simplify carbon and energy reporting while increasing corporate transparency on climate-related impacts.
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SECR report must be included in annual financial reports
Mandatory for qualifying UK companies since 2019
All UK incorporated companies listed on the main market of the London Stock Exchange, EEA state stock exchange, NYSE or NASDAQ.
SECR Reporting Required: Directors' Report
UK incorporated companies meeting at least 2 of these thresholds:
SECR Reporting Required: Directors' Report
Limited Liability Partnerships meeting the same size criteria as large unquoted companies.
SECR Reporting Required: Energy and Carbon Report
Companies consuming less than 40,000 kWh of energy in the UK during the reporting year can claim an exemption but must state this in their report.
UK Energy Use
Total kWh from electricity, gas, and transport
Associated GHG Emissions
Scope 1 & 2 emissions in tonnes CO2e
Intensity Ratio
Emissions per unit of business activity
Methodologies Used
Calculation approach and emission factors
Energy Efficiency Actions
Measures taken during the reporting year
Prior Year Comparison
Year-on-year performance data
Global Energy Use
For quoted companies and large unquoted
Third-Party Verification
Optional but recommended for accuracy
Identify whether you're a quoted company, large unquoted company, or LLP. Check if you meet the 40,000 kWh threshold.
Gather 12 months of energy consumption data including electricity, gas, and transport fuel usage.
Convert energy use to CO2e using UK Government GHG Conversion Factors. Include Scope 1 and 2 emissions.
Choose an appropriate business metric (revenue, floor space, FTE) to calculate your intensity ratio.
List all energy efficiency measures implemented during the reporting year with expected impacts.
Include all required disclosures in your Directors' Report or Energy and Carbon Report within annual accounts.
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