SECR 2025: What SMEs need to know before the deadline

Streamlined Energy and Carbon Reporting requirements are evolving. Here’s how to stay compliant and what to prepare now.

Who needs to report under SECR?

SECR applies to large UK companies: those with 250+ employees, a turnover above £36 million, or a balance sheet over £18 million. Quoted companies have additional requirements. If your organisation meets two of these criteria, you must report energy use and greenhouse gas emissions in your annual report.

Key deadlines and what to file

Your SECR report must be included in the annual report and filed with Companies House. For most companies with a December year-end, the deadline is 31 December 2025 for the 2024–25 reporting period. Late filing can result in penalties, so align your carbon and energy data collection with your financial year-end.

What to prepare now

Gather energy data (electricity, gas, fuel) for the full reporting period. Define your organisational boundary and emission factors — the UK Government’s GHG conversion factors are updated annually. Use a consistent methodology so year-on-year comparison is meaningful. Many SMEs use platforms like Compare Your Footprint to produce SECR-ready reports and stay ahead of the deadline.