SECR Reporting Guidance

If your business falls within certain size thresholds, you may be required to comply with Streamlined Energy and Carbon Reporting (SECR) regulations in the UK.

Here, we explain how SECR reporting works, which businesses need to comply, what information must be included in an SECR report, and how to make sure your organisation meets its reporting obligations.

What is Streamlined Energy and Carbon Reporting (SECR)?

It’s a UK government reporting framework designed to improve transparency around business energy usage and carbon emissions.

Introduced as part of the government’s wider climate and energy-efficiency strategy, the SECR framework requires qualifying organisations to disclose their energy consumption, carbon emissions, and energy-efficiency actions within their annual financial reporting.

The aim of the Streamlined Energy and Carbon Reporting (SECR) framework is to encourage businesses to monitor energy use more closely, improve efficiency, and reduce their environmental impact over time.

Your business’s SECR obligations

If your business qualifies under SECR regulations, you’ll be required to collect, calculate, and disclose specific energy and emissions data each financial year.

The SECR framework is designed to align energy reporting with existing financial reporting processes to create greater accountability around environmental performance.

Because accurate SECR carbon reporting often requires a detailed understanding of your organisation’s energy usage, many businesses carry out a physical energy audit across their premises and operations before producing their final report.

What happens if you don’t comply?

Failure to comply with SECR reporting legislation may lead to reputational damage and increased scrutiny from regulators or stakeholders.

Because SECR disclosures form part of annual financial reporting, inaccuracies or omissions can also create governance and compliance concerns.

SECR reporting requirements

SECR reporting requirements vary slightly depending on the type of organisation, but most qualifying businesses must report:

• Energy consumption: Providing details about the business’s electricity and gas consumption.

• Greenhouse gases: Calculating Scope 1 and Scope 2 greenhouse gas (GHG) emissions linked to areas such as fuel usage, purchased energy, and transport (if applicable).

• Intensity metric: You must provide at least one measure of how your emissions compare to a metric such as total staff or annual turnover.

• Actions taken: Providing details of energy efficiency measures taken during the reporting period.

• Yearly comparison: You should include details of a data comparison with the previous year if possible.

• Annual report: Including the information within your company’s annual report.

The findings are then typically compiled into a formal SECR report and reviewed internally, or with support from a qualified energy or sustainability consultant, before submission.

It’s important for businesses to maintain accurate records and supporting evidence throughout the reporting process.

Get professional guidance for your report

Preparing a compliant SECR report can be complex, particularly for organisations with multiple sites, high energy usage, or limited internal reporting systems.

Many businesses choose to work with an experienced SECR reporting consultant who can help manage the reporting process from start to finish. This typically involves:

1. Reviewing your organisation’s qualification status under SECR

2. Carrying out a physical energy assessment or site audit

3. Gathering and validating energy usage data

4. Using specialist software to calculate emissions and generate SECR reports

5. Ensuring the report aligns with current SECR reporting legislation

6. Supporting sign-off by an accredited assessor where required

If you’d like support preparing a compliant SECR report or want a better understanding of your reporting obligations, you can get started by discussing your requirements with an experienced energy advisor below.

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What businesses need to carry out SECR energy reporting?

UK SECR reporting regulations generally apply to:

Public companies

Publicly traded (quoted) companies incorporated in the UK are usually required to comply with SECR reporting regardless of size.

So, this includes UK-incorporated companies quoted on:

• The London Stock Exchange (LSE) main market

• A European Economic Area (EEA) regulated market

• The New York Stock Exchange (NYSE)

• The Nasdaq

Large unlisted companies

Large private companies may need to carry out SECR reporting if they meet at least two of the following criteria:

• More than 250 employees

• Annual turnover exceeding £36 million

• Balance sheet total above £18 million

Large LLPs

Large Limited Liability Partnerships (LLPs) that meet the same thresholds as unlisted companies may also fall within the SECR reporting thresholds.

Groups and parent companies

In some cases, parent companies may report on behalf of group entities under consolidated reporting arrangements.

Certain organisations may qualify for exemptions. For example, these types of businesses may be exempt:

• Public bodies usually don’t fall under the legislation

• Where energy use is very low (under 40 MWh)

• If disclosures could seriously impact the business commercially

Example SECR report

A typical SECR report example will usually include several key sections covering energy consumption, emissions data, and energy-efficiency proactivity across the reporting period.

A standard SECR report template may include:

• Total electricity, gas, and transport fuel usage

• Mandatory Scope 1 and Scope 2 (direct or purchased) GHG emissions

• Voluntary and relevant Scope 3 (indirect greenhouse gas) emissions

• Intensity ratio calculations

• Methodologies and conversion factors used

• Commentary on energy-saving initiatives and sustainability measures

• Comparative figures from previous reporting years (if available)

Because every organisation has different operations and reporting requirements, there’s no single universal SECR reporting template suitable for all businesses.

Many companies use specialist software and energy consultant support to ensure their SECR reports are accurate, compliant, and tailored to their organisations.

Book an SECR reporting consultation today

SECR reporting can be time-consuming and technically complex, particularly when gathering energy data across multiple sites or ensuring your calculations meet the latest reporting requirements.

Here’s why businesses across the UK use Money Helpdesk when arranging SECR reporting support:

• Access to experienced commercial energy advisors

• Support carrying out energy assessments and site audits

• Assistance with SECR reports using specialist software

• Free initial chat and energy review with no obligation to proceed further

If you’d like help preparing an SECR report or understanding whether your business falls within the SECR reporting threshold, you can get started here.