SECR Reporting Guide Summary
Streamlined Energy and Carbon Reporting (SECR) is a mandatory UK framework designed to increase transparency around corporate energy use and greenhouse gas emissions. It requires eligible organisations to report energy consumption, emissions and efficiency actions annually, helping build a clearer national picture of business environmental performance.
This guide explains SECR requirements, how to compile your report, and the benefits of integrating SECR with wider energy and carbon management processes.
What SECR is
SECR requires large UK organisations to disclose their total energy use, greenhouse gas (GHG) emissions and energy‑efficiency actions within their annual financial reports.
The framework builds on earlier reporting schemes including CRC and supports alignment with ESOS, EU ETS and broader GHG reporting. Its purpose is to:
- Improve organisational transparency
- Reduce emissions through informed action
- Support long‑term energy efficiency
- Encourage corporate engagement in the transition to net zero.
The statutory requirements, scope, and reporting principles for SECR are set out in the official UK guidance on Streamlined Energy and Carbon Reporting, published by the UK Government.
Who Needs to Comply with SECR
Approximately 11,900 UK organisations fall within scope.
SECR applies to:
Quoted companies
UK‑incorporated companies listed on the London Stock Exchange, EEA markets, NYSE or NASDAQ.
Large unquoted companies
Must meet two or more of:
- £36m+ turnover
- £18m+ balance sheet total
- 250+ employees.
Large LLPs
LLPs meeting the same thresholds as large unquoted companies.
SECR applies regardless of sector commercial, public function, and not‑for‑profit bodies may fall in scope if incorporated and meeting the qualifying criteria.
What Needs to be Reported
Organisations must include the following within their annual report:
Energy consumption
- Total energy used across all operations
- UK and offshore energy consumption
- Fuel used in company vehicles and onsite combustion.
Greenhouse gas emissions
- Annual total in tonnes of CO₂e
- Emissions from purchased electricity, heat, cooling or steam.
Energy efficiency actions
- Narrative describing major actions taken during the reporting year.
Methodologies
- Explanation of calculation methods and emissions factors.
Intensity ratio
- A metric linking emissions to business activity (e.g., tCO₂e per employee or per £m revenue).
What you Need for a SECR Quote
When obtaining a SECR service quote, organisations typically provide:
- Current energy management practices (data availability, existing schemes)
- Reporting scope (Scopes 1 and 2 mandatory, Scope 3 optional)
- Organisational eligibility (structure, turnover, employee count).
Reporting Process
SECR reporting follows four main steps:
Step 1 – Data collection
Gather energy consumption data and transport figures across the organisation.
Step 2 – Calculate emissions
Use approved government emissions factors to derive Scope 1 and 2 totals.
Step 3 – Compile the report
Include all required figures, narrative descriptions and intensity metrics.
Step 4 – Publish within annual accounts
- Companies: include in the Directors’ Report
- LLPs: include in the Energy and Carbon Report section.
What Information is Needed to Create a SECR Report
To ensure a complete submission, organisations should prepare:
- Methodology description
- Energy‑efficiency actions
- Comparative data from previous years
- Full breakdown of energy use (electricity, gas, transport)
- Complete GHG emissions dataset.
Why combining SECR and ESOS is beneficial
SECR and ESOS are separate schemes but share key processes, meaning organisations can save time and cost by aligning them.
Benefits of a combined approach:
- Streamlined data collection across both schemes
- Reduced duplication when profiling sites or validating data
- Better planning – annual SECR data supports ESOS readiness
- Aligned insights for identifying energy‑saving projects
- More robust strategies supporting long‑term net zero plans.
Benefits of SECR compliance
SECR supports both compliance and improved energy performance:
- Improved accuracy through structured processes
- Stronger controls for data validation
- Greater transparency for stakeholders
- Evidence to support energy‑efficiency investments
- Operational cost savings
- Reduced risk of reputational harm
- Year‑on‑year performance tracking.
Common SECR Questions
How Should Parent Companies Report?
Group‑level reporting must include all qualifying subsidiaries. Subsidiaries may omit their own SECR disclosure if included within the parent report.
Do Charities and Not‑for‑Profit Organisations Need to Comply?
Yes – if registered with Companies House and meeting the size thresholds.
Which Transport Emissions Must be Included?
Mandatory: company vehicles and business travel using privately owned vehicles where fuel is reimbursed.
Optional: wider Scope 3 categories (encouraged).
Penalties for non‑compliance
SECR disclosures form part of Companies House filings. Compliance is monitored by the Conduct Committee of the Financial Reporting Council.
Failure to comply can result in:
- Reports being rejected
- Financial penalties for late corrections
- Increased scrutiny of future submissions.
Summary
SECR is now a core part of UK corporate environmental reporting. By embedding strong data practices and understanding the reporting requirements, organisations can ensure compliance, improve operational efficiency, enhance their sustainability reputation, and contribute meaningfully to national emissions reduction goals.
Written by Sophie Legg – Energy Service Carbon Consultant, BSc(Hons), MSc, GradISEP
Sophie focuses on Carbon Reduction Strategy, SECR and sustainability reporting, building defensible baselines and plans.