Complete guide to Streamlined Energy and Carbon Reporting (SECR) requirements for UK companies. Understand thresholds, reporting obligations, and compliance strategies for mandatory carbon disclosure.
SECR reporting must be included in your Directors' Report within your annual financial report. The deadline is your Companies House filing deadline - typically 9 months after year-end for private companies, 6 months for public companies. Non-compliance can result in unlimited fines and director prosecution.
Streamlined Energy and Carbon Reporting (SECR) is mandatory climate disclosure legislation requiring UK companies to report their energy use and carbon emissions in their annual reports. Introduced in April 2019, SECR replaced the Carbon Reduction Commitment (CRC) Energy Efficiency Scheme.
SECR aims to increase corporate transparency, encourage energy efficiency, and support the UK's net-zero commitment by requiring approximately 11,900 UK companies to disclose their environmental impact.
Annual Turnover
Gross revenue threshold
Balance Sheet Total
Total assets threshold
Employees
Average during year
Companies using less than 40,000 kWh of energy per year can state they are a "low energy user" in their Directors' Report instead of full SECR reporting. This exemption applies even if you meet the size thresholds. Calculate total energy from electricity, gas, and transport fuel.
// Energy & Carbon Report 2023-24
UK Energy Use: 2,456,789 kWh
- Electricity: 1,234,567 kWh
- Natural Gas: 987,654 kWh
- Transport: 234,568 kWh
Associated Emissions:
- Scope 1: 245.6 tCO2e (gas & fleet)
- Scope 2: 123.4 tCO2e (electricity)
- Total: 369.0 tCO2e
Intensity Ratio: 12.3 tCO2e per £m turnover
(2022-23: 14.5 tCO2e/£m - 15% reduction)
Methodology: GHG Protocol Corporate Standard
Emission Factors: UK Government 2024 Conversion Factors
Energy Efficiency Actions:
• LED lighting retrofit (20% reduction)
• HVAC optimisation (15% saving)
• Fleet electrification (10 vehicles)
Determine your SECR obligations and reporting requirements.
Accurate GHG emissions calculation to UK Government standards.
Professional SECR disclosure for your Directors' Report.
Start data collection
Finalise energy data
Calculate & report
Submit to Companies House
| Aspect | SECR | TCFD | UK SRS |
|---|---|---|---|
| Scope | Energy & emissions | Climate risks | Full sustainability |
| Companies | 11,900 large | 1,300 listed | TBD (2026+) |
| Mandatory | Since 2019 | Since 2021 | From 2026-27 |
| Location | Directors' Report | Annual Report | Separate report |
| Verification | Optional | Recommended | Required |
Our experts help with all aspects of SECR carbon reporting - from understanding requirements to calculating emissions and preparing compliant disclosures. Get support today.