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SECR in the directors’ report: energy, emissions, a ratio, the methodology, comparatives.
Large = exceeds two of £36m, £18m, 250 employees, over two years after the first.Ask direct questions about your own reporting — your thresholds, your dates, what you file and when.
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Software · a scheme that has ended
The CRC Energy Efficiency Scheme was revoked from 1 October 2018 and closed after the 2018–19 compliance year, so there is no carbon reduction commitment for software to report to.
Its reporting role passed to SECR, the energy and carbon disclosure in the directors’ report, and the software to look for now is software that produces every SECR line.
What happened to the CRC
The CRC Energy Efficiency Scheme ran under the CRC Energy Efficiency Scheme Order 2013, which legislation.gov.uk now titles “(revoked)”.
The Revocation and Savings Order 2018 revoked it from 1 October 2018, while saving the provisions needed to finish the last compliance year.
The government’s post-implementation review of SECR describes the 2018 package that announced the CRC’s closure after the 2018–19 compliance year.
Final allowance surrender was due by the end of October 2019, the registry was kept to 31 March 2022, and records were to be kept to the end of March 2025.
The government’s own CRC pages remain online as a record, and the 2019 SECR guidance still mentions the CRC as though it were running; it is not.
What replaced it
For reporting, the successor is Streamlined Energy and Carbon Reporting, inserted into company law by SI 2018/1155 for financial periods beginning on or after 1 April 2019.
SECR puts energy use in kWh, the related emissions, an intensity ratio, the methodology, energy-efficiency action and last year’s figures into the directors’ report, under Schedule 7 to the accounts regulations.
Quoted companies report; large unquoted companies and LLPs report when they exceed at least two of £36m turnover, £18m balance sheet and 250 employees, judged over two consecutive years after the first.
The test is framed as “not more than” on the exempt side, so a company sitting exactly on a limit is not over it.
The full scope test is on SECR reporting requirements, and the scheme itself on SECR.
ESOS, the four-yearly energy assessment for large undertakings, is a separate duty with its own test, set out by the Environment Agency.
SECR in the directors’ report: energy, emissions, a ratio, the methodology, comparatives.
Large = exceeds two of £36m, £18m, 250 employees, over two years after the first.No statutory energy-and-carbon disclosure on size alone; customers or lenders may still ask.
ESOS is a separate test for large undertakings.The software to look for now
A former CRC tool built around allowances and league tables has nothing to do under SECR, which asks for a disclosure, not a trading position.
What a SECR tool must produce is set out line by line on SECR reporting software, which is the page to read next.
The figures underneath — activity data, the DESNZ factor set for the activity year, and the working behind each number — are the job of carbon accounting software.
The independent evaluation of SECR informed the government’s 2026 review, which kept the regime.
The post-implementation review records that SECR’s original cost estimate was built from CRC data.
A company’s own CRC figures can show a long-run energy trend, but SECR’s comparatives are the previous SECR year.
| What SECR asks for | What a tool must hold |
|---|---|
| Energy in kWh | Meter, bill and fuel data by period, for the UK (and globally for quoted companies) |
| Emissions | The DESNZ factor set for the activity year, stored with each figure |
| An intensity ratio | Your chosen denominator, held beside the emissions |
| Methodology | A written method a director can sign off |
| Energy-efficiency action | A narrative field, not just a chart |
| Last year’s figures | The previous year reproduced as published |
The vendors
None of them sells CRC software today, because there is no CRC; 16 of them make a SECR claim on their own pages, which this site has not tested.
60 vendors · carbon accounting
“Altruistiq helps companies with complex value chains go faster and further on sustainability”
“Intelligent AI that measures, reduces, and reports Scope 1–3 and LCA emissions in line with CDP, SBTi, CSRD, and CBAM requirements”
“Benchmark Gensuite is a unified EHS management software platform built on a single architecture—connecting safety, environmental compliance, and operational risk across every site”
“Our software provides companies and financial institutions with precise accounting of the emissions caused by making, shipping and using critical commodities and products around the globe”
“Measure, reduce, and report your Scope 1, 2 and 3 emissions”
“The professional benchmarking and reporting platform built for sustainability consultants, SMEs, and the platforms that serve them”
“Coolset gives supply chain and ESG teams the structure, automation and guidance to meet complex compliance requirements like EUDR, PPWR and CSRD, and manage Scope 1-3 emissions”
“One AI-enabled EHS software platform to drive performance across employee health, safety, quality, environmental, and sustainability”
“Cozero helps enterprises steer decarbonization with the same rigor as financial performance, from data collection to investment decisions and regulatory disclosure”
“Dcycle is an ESG software platform founded in 2020 that helps companies collect, manage, and govern sustainability and non-financial data”
Diginex describes carbon accounting, sustainability reporting, supply chain, human rights monitoring and ESG investor intelligence for asset managers, banks and companies.
Diligent’s carbon accounting page describes a solution that “automatically collates your data and produces up to 80 different pre-configured audit-ready reports”.
Ecologi describes itself as a B Corp-certified climate action platform.
EcoOnline sells software to manage EHS and compliance.
“The Emitwise platform is now part of Green Project, where the team continues to build and deliver end-to-end decarbonization solutions”
“Enablon is Wolters Kluwer’s integrated software platform for environment, health and safety, PSM, and enterprise oversight, with ESG capabilities embedded as part of a broader risk approach”
“Collect, analyze, and report sustainability, financial, and risk KPIs with 10+ software modules – individually or in line with official standards”
“Manage safety, compliance, ESG, sustainability and operational risk from a platform built to keep programs reliable across sites, teams and operational change”
“The climate management platform built on AI, backed by dedicated sustainability experts”
“Measure, report, and reduce your company's emissions on one audit-ready sustainability management platform”
IBM describes Envizi as a “compliance ready solution for ESG data”.
“Ideagen Carbon Accounting is an AI-powered solution designed to address complex multi-region ESG reporting challenges in carbon accounting”
“Bring safety, environment, and quality workflows into one connected platform”
IsoMetrix sells software to “manage their environmental, health, safety, sustainability, and social risks”.
“Makersite’s Product Lifecycle Intelligence software brings together your cost, environment, compliance, and risk data in one place”
“Manglai is a platform to manage all of your environmental impact”
“Measurabl makes subjective sustainability data objective”
Microsoft Sustainability Manager
“Track and reduce your environmental impact using data and AI”
A carbon management platform that, in Novisto’s words, “simplifies the collection, calculation, and reporting of corporate carbon footprints”.
“Net Zero Now exists to provide a simple, credible and affordable route to Net Zero for SMEs and to celebrate and promote those that achieve this vitally important goal”
“Normative is a carbon accounting platform that helps companies calculate, report, and reduce Scope 1, 2, and 3 emissions using 349,000 verified emission factors”
“Novata is a sustainability data management platform built for private market investors, deal teams, banks, and companies that need a scalable way to collect, manage, and act on sustainability data”
“One digital solution for sustainability planning, data management, reporting, analysis and action - built for enterprise”
“Our platform empowers organizations to accurately measure and manage scope 1, 2, and 3 emissions with direct and actionable information”
Oracle Fusion Cloud Sustainability
“Oracle Fusion Cloud Sustainability is a new offering to capture environmental, social, and governance data for any kind of activity that has a sustainability impact”
“osapiens is the AI platform for compliance and supplier intelligence to help companies manage risk and become more resilient”
Persefoni describes software and AI tools to manage an organisation’s “sustainability data, disclosures, and performance”.
“Your certified software for reliable emissions intelligence to measure, report and reduce your carbon footprint”
“We guide businesses in understanding their emissions, empower them to develop carbon reduction plans, and supporting them on their journey to net zero”
Position Green describes “a sustainability reporting and management platform that combines powerful software with expert advisory services”.
“Pulsora is an AI-powered sustainability and carbon management platform that automates data collection, measurement, and reporting workflows for sustainability teams”
“Digitally handle occupational safety, quality, sustainability, and environmental management”
“It leverages the full power of the Salesforce ecosystem by pulling an organization’s sustainability data into one place and creating actionable insights to guide strategic decisions”
“Measure your full carbon footprint, build your net zero strategy and develop in-house expertise with a single partner”
SAP Sustainability Footprint Management
“Decarbonize your value chain and calculate your corporate and product carbon footprint at scale with ERP-centric, AI-enabled carbon management”
“Seedling is an all-in-one carbon accounting and Net Zero planning platform for businesses of up to 2000 FTEs”
ServiceNow Operational Sustainability Management
“ServiceNow Operational Sustainability Management helps organizations manage, visualize, and report on sustainability efforts and risks across environmental, social, and governance (ESG) programs”
“SimaPro is life cycle assessment software that helps organizations measure, analyze, and reduce environmental impacts using robust datasets, scientific methods, and transparent modeling”
SINAI describes “audit-grade Scope 1–3 accounting, automated compliance reporting, complete supply chain visibility” and decarbonisation planning for global enterprises.
“Small99 Hero creates a pathway to net zero for you based on your industry, outlining how long your Net Zero journey will take and how much it will cost”
“Sphera unifies risk, safety and sustainability into a single enterprise-wide view — connecting intelligence across operations, products and supply chains”
“Sweep's AI turns sustainability data into measurable business performance”
“Manage sustainability metrics intelligently in medium-sized businesses - through automated processes, AI-powered carbon accounting, and audit-proof ESG reports”
“Terrascope is an enterprise carbon management and decarbonisation platform for companies with complex supply chains”
“Trace combines AI-powered software with expert advisory support to help organisations meet their mandatory climate and sustainability reporting obligations, efficiently and with confidence”
“Unravel Carbon is the climate platform helping companies with global supply chains make data-driven decisions”
“Carbon accounting is often the first step companies take toward climate disclosure, compliance, and action—and with Watershed, it’s part of your complete enterprise sustainability platform”
Workday (supplier sustainability)
“Turn sustainable sourcing into a competitive advantage with Workday supplier sustainability solutions”
“Workiva Carbon is an end-to-end carbon accounting software solution that enables organizations to measure, manage, collaborate on, and report emissions data”
“Carbon management software with experts built in, so you can move from measurement to action without spreadsheets or one-off consulting projects”
Alphabetical, which ranks nothing. Each description is the vendor’s own words from its own site, read 11 October 2026 and 30 September–1 October 2026; prices appear only where the vendor publishes one. No product here has been tested by this site.
Frequently asked
No. The CRC Energy Efficiency Scheme was revoked from 1 October 2018 by SI 2018/841 and closed after the 2018–19 compliance year.
Final allowance surrender was by the end of October 2019, the registry was kept to 31 March 2022, and records were to be kept to the end of March 2025.
For reporting, Streamlined Energy and Carbon Reporting (SECR), inserted by SI 2018/1155 for financial periods beginning on or after 1 April 2019, which puts energy and carbon figures in the directors’ report.
The government’s post-implementation review of SECR describes the same 2018 package announcing the CRC’s closure.
No, because there is no CRC to report to.
If your company is quoted, or a large unquoted company or LLP, you report under SECR instead, and the software question becomes whether a tool produces every SECR line.
Quoted companies, and large unquoted companies and LLPs.
An unquoted company is large when it exceeds at least two of £36m turnover, £18m balance sheet and 250 employees — the test is framed as “not more than” on the exempt side — judged over two consecutive years after the first.
Yes, as history.
The government’s post-implementation review records that SECR’s original cost estimate was built from CRC data.
For a company’s own reporting, old CRC figures can show long-run energy trends, but SECR comparatives are the previous SECR year, converted with the factors for that activity year.
Most carbon accounting platforms say they cover energy and emissions; 16 of the 60 carbon accounting vendors in this site’s registry make a SECR claim on their own pages. This site has tested none.
Test any tool against every SECR line, including the kWh figure, the intensity ratio, the methodology and last year’s figures.
Sources
Every date on this page traces to the revocation order, the SECR instrument or the government’s own review.
Revoked the CRC Order with savings, in force 1 October 2018.
The order the scheme ran under.
The government’s CRC pages, kept for the record.
Records the closure of the CRC after the 2018–19 compliance year.
The instrument that inserted SECR, for periods from 1 April 2019.
The SECR lines for large unquoted companies.
The SECR duties for quoted and unquoted companies.
The government SECR guidance; it still mentions the CRC in the present tense.
The factor sets a SECR tool applies, one per activity year.
The evaluation behind the 2026 review of SECR.
The separate energy-audit scheme for large undertakings.