SECR
Streamlined Energy and Carbon Reporting (SECR)
SECR is the UK framework requiring quoted companies and large unquoted companies and LLPs to disclose annual energy use and greenhouse gas emissions within their directors’ report. It centres on Scope 1 and Scope 2 data, an intensity ratio comparing emissions to a business metric, and a narrative describing energy efficiency action taken during the reporting year.
Who is in scope
Quoted companies of any size; large unquoted UK companies and LLPs meeting at least two of: £36m turnover, £18m balance sheet, 250 employees (thresholds as amended). Group reporting can cover subsidiaries collectively. Lower thresholds, low-energy-user relief and other exemptions apply in specific cases — check current DESNZ environmental reporting guidance before relying on any exemption.
Deadlines and timing
Report for each financial year in the annual report filed at Companies House, alongside the strategic report and accounts. Align data collection to your financial year-end, agree an internal cut-off for late invoices and meter reads, and build in time for any assurance stakeholders expect before sign-off.
Required or expected scopes
From the blog
Related articles
- Streamlined Energy and Carbon Reporting (SECR) ExplainedSECR is the UK’s greenhouse gas reporting scheme replacing the CRC. Here’s who needs to comply, what must be reported, and the benefits.
- Your Streamlined Energy and Carbon Reporting (SECR) GuideMore than 11,900 UK organisations are required to report under SECR. A step-by-step overview of deadlines, data requirements, calculation methods, and eligibility.
- Am I still in scope for SECR? The threshold trap explainedThe Companies Act and SECR thresholds have decoupled. Here's how to work out whether your business still needs to report — and what to do if you're not sure.
- SECR Is Being Phased Out — Here's What That Means for Your DataThe January 2026 SECR evaluation signals the regulation's absorption into UK SRS. For companies already reporting SECR, this is a transition — not a threat.
- What replaces SECR? A plain-English guide for UK companiesSECR is still in force, but the UK’s new Sustainability Reporting Standards (UK SRS) signal where reporting is heading. Here’s what that shift means in practice.
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Frequently asked questions
- Does SECR require Scope 3?
- SECR’s mandatory minimum for in-scope companies is energy use and emissions associated with Scope 1 and Scope 2 (plus an intensity metric and energy efficiency narrative). Scope 3 is voluntary under SECR but often expected by customers and investors.
- What energy data do I need for SECR?
- Collect kWh (or equivalent) for electricity, gas and transport fuels in scope, convert to tCO₂e with appropriate factors, and disclose at least one intensity ratio relevant to your business.
- Are SMEs required to report under SECR?
- Most SMEs fall below the large-company thresholds and are not legally required to file SECR. Many still produce SECR-style disclosures for tenders, supply-chain questionnaires and Net Zero plans.
- Is there a low energy user exemption from SECR?
- Companies that consumed a very low amount of energy in the reporting year are generally treated as low energy users and do not need to complete the full quantitative energy and carbon disclosures, though they should still state this in the directors’ report. Confirm the current threshold in DESNZ guidance before relying on it.
- Where does SECR data get published?
- SECR disclosures sit within the directors’ report (or a strategic report cross-reference) filed at Companies House alongside the annual accounts, rather than in a standalone document, so they become part of the public record for that financial year.