What is SECR?
The defined meaning of SECR is ‘Streamlined Energy and Carbon Reporting’. SECR is a reporting framework that aims to bring the benefits of carbon and energy reporting to more businesses. The reporting framework is intended to encourage the implementation of energy efficiency measures.
SECR at a Glance
What are the SECR Guidelines?
The guidelines of SECR are clear, and those that must participate are outlined as:
- Quoted companies of any size that are already obliged to report under mandatory greenhouse gas reporting regulations.
- Unquoted companies incorporated in the UK that meet the definition of ‘large’ under the Companies Act 2006 will have new reporting obligations. This applies to registered and unregistered companies. Note that the criteria for ‘large’ differs from the ESOS Regulations.
- ‘Large’ Limited Liability Partnerships (LLPs) will be required to prepare and file an‘Energy and Carbon Report’.
What are the SECR Requirements
The Streamlined Energy and Carbon Reporting (SECR) regulations require large companies to report on their energy use, carbon emissions, and energy efficiency actions.
These include:
Energy consumption
⚡ Electricity
🔥 Gas
🚗 Transport/fuel
Carbon emissions
🌍 Relevant greenhouse gas emissions associated with energy use.
Energy-efficiency measures
📉 Measures undertaken during the reporting period to improve energy efficiency.
Criteria and Legislation
The criteria for SECR compliance are as follows:
- Employee Count: Companies with 250 or more employees.
- Turnover: Companies with an annual turnover of £36 million or more.
- Balance Sheet: Companies with an annual balance sheet total of £18 million or more.
These companies must collect and publish their greenhouse gas emissions, energy consumption (including transport fuel), and energy efficiency actions taken. This information must be included in the Directors’ Report and signed off by auditors. For Limited Liability Partnerships (LLPs), the report needs to be presented by a named member and lodged with Companies House.
Related Services
Are there any Exemptions to SECR Reporting?
Some organisations may not need to comply with SECR, examples include:
- Energy Consumption: Organisations that consume less than 40,000 kWh of energy during the reporting period are exempt from SECR .
- Subsidiaries: If you are reporting at a group level and a subsidiary would not fall under SECR if reporting on its own, you can choose to exclude the energy and carbon information related to that subsidiary.
What is the SECR Deadline?
The deadline for submitting your Streamlined Energy and Carbon Reporting (SECR) is within three months of the end of your organisation’s financial year. This means that the SECR report should be included with your annual accounts submitted to Companies House.
For example, if your financial year ends on 31st March, your SECR report would be due by 30th June. Missing this deadline may result in penalties, so it’s important to ensure timely submission.
How SECR can Benefit your Business
Common SECR Myths
Do I Need a SECR Certificate to Comply?
There is no official SECR certificate. Compliance is achieved by including the required energy and carbon information within your annual report or Energy and Carbon Report. The focus is on accurate disclosure, not certification.
SECR Only Applies to Large Energy Users
SECR qualification is based on organisational status and size criteria, not energy consumption levels alone. An organisation can have modest energy use and still fall within scope.
SECR and ESOS Are the Same Thing
SECR and ESOS are separate regulatory requirements. ESOS focuses on identifying energy-saving opportunities, while SECR requires organisations to publicly report energy use, emissions and energy-efficiency actions.
SECR Is Only About Carbon Emissions
While greenhouse gas emissions form a key part of SECR, organisations must also report energy consumption, an intensity ratio and details of energy-efficiency actions taken during the reporting period.
Once a SECR Report Is Submitted, Nothing Else Is Required
Effective SECR compliance relies on ongoing data collection, record keeping and energy management throughout the year. Organisations that maintain robust reporting processes are better prepared for future reporting cycles and wider sustainability disclosure requirements.
Common SECR Mistakes:
- Assuming fewer than 250 employees means you’re automatically exempt
- Confusing SECR with ESOS
- Using the wrong financial year
- Failing to capture transport energy
- Not retaining supporting energy data
- Treating SECR as a one-off report
- Assuming SECR certification is required
- Leaving data collection until the end of the reporting period[
SECR and the Future of Sustainability Reporting
SECR remains an important part of the UK’s corporate energy and carbon reporting framework. However, sustainability reporting requirements continue to evolve.
In February 2026, the UK government published UK Sustainability Reporting Standards (UK SRS) S1 and S2, based on the ISSB’s global sustainability disclosure standards. The standards are currently available for voluntary use, while the government considers whether to introduce mandatory reporting requirements for certain UK entities.
UK SRS covers a much broader range of sustainability-related risks and opportunities than SECR, including climate-related disclosures under UK SRS S2. Organisations already collecting robust energy, emissions and sustainability data through SECR may therefore be better positioned to respond to future reporting requirements.
For now, SECR remains a distinct reporting requirement, and organisations should continue to assess their obligations under the current SECR framework. The government’s 2026 review of SECR is also considering how the framework fits within the wider corporate reporting landscape.
Why act now?
Early preparation is essential. By embedding sustainability into your reporting processes today, you can:
- Ensure compliance readiness ahead of regulatory deadlines.
- Strengthen stakeholder confidence through transparent ESG disclosures.
- Integrate sustainability into strategic planning and risk management.
How we can help
Our experts can guide you through the transition to UK SRS, from gap analysis and data collection to carbon reporting strategy and assurance. Start building a robust sustainability framework that positions your organisation for long-term success.