SECR Reporting
Streamlined Energy and Carbon Reporting (SECR) is a UK regulatory framework requiring qualifying large companies and LLPs to report their energy use and greenhouse gas emissions annually within their Directors' Report or Energy and Carbon Report.
What is SECR Reporting?
Streamlined Energy and Carbon Reporting (SECR) came into effect on 1 April 2019 as part of the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018. It replaced the CRC Energy Efficiency Scheme and extended mandatory reporting to a much larger number of UK organisations.
SECR applies to quoted companies (those listed on the London Stock Exchange Main Market, an EU-regulated market, or NYSE/NASDAQ), large unquoted companies, and large LLPs. A company qualifies as large if it meets at least two of three thresholds in the reporting period: more than 250 employees, annual turnover exceeding £36 million, or a balance sheet total exceeding £18 million.
Quoted companies must report: global Scope 1 and 2 emissions in tCO₂e, global energy consumption in kWh, at least one intensity ratio (e.g., tCO₂e per £m revenue or per employee), a description of energy efficiency actions taken during the reporting year, and the methodology used. Large unquoted companies and LLPs must report the same information but limited to their UK operations.
The minimum disclosure covers energy from electricity, gas, and transport fuel. Organisations must report total energy consumed in kWh and the corresponding greenhouse gas emissions calculated using DEFRA/DESNZ emission factors or an equivalent methodology. Scope 2 must be reported using the location-based method. Scope 3 is encouraged but not mandatory.
The intensity ratio provides context for absolute emissions figures and enables year-on-year comparison. Common ratios include tCO₂e per £m turnover, tCO₂e per employee, or tCO₂e per square metre of floor space. Organisations should select a ratio that is meaningful for their sector.
SECR data must be included in the annual Directors' Report (for companies) or the Energy and Carbon Report (for LLPs) and filed at Companies House. There is a low-energy-use exemption: if an organisation consumes fewer than 40,000 kWh in the reporting period, it only needs to state this fact and is exempt from full reporting.
Non-compliance is treated as a breach of the Companies Act 2006. Directors can face personal liability for filing a Directors' Report that does not comply with SECR requirements.
Practical Examples
A large unquoted UK company with 400 employees reports its UK electricity (1,200,000 kWh), natural gas (800,000 kWh), and transport fuel (300,000 kWh) consumption, along with the associated tCO₂e and an intensity ratio of tCO₂e per £m revenue in its Directors' Report.
A London-listed multinational reports global energy consumption and Scope 1 and 2 emissions for all operations worldwide, including offices in the US and EU, using the DEFRA emission factors for UK sites and IEA factors for international sites.
An LLP with turnover of £50 million and 300 employees confirms it qualifies as large under SECR, collects energy data for its 12 UK offices, and publishes an Energy and Carbon Report alongside its annual accounts.
How Climatise Helps
Climatise generates SECR-compliant reports automatically from your uploaded energy data. The platform calculates all required metrics — total energy in kWh, emissions in tCO₂e by scope, and your chosen intensity ratio — and outputs a formatted section ready to include in your Directors' Report.
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