SECR
kWh for the financial year; one emissions intensity ratio; last year beside it.
In the directors’ report or the LLP energy and carbon report.Software · energy reporting, cited
Energy reporting software: the energy figures you owe
Energy reporting software produces the kWh figures UK law asks for, alongside the emissions most people think of first.
SECR and ESOS both ask for energy, in different units, for different periods and with different ratios. This page lists each output, and the tool lists the ones your organisation owes.
What it produces
What does energy reporting software produce?
It produces energy totals that two different laws will accept, from one set of underlying data.
SECR puts energy in the directors’ report under Schedule 7 to SI 2008/410; ESOS puts it in a notification to the Environment Agency under the ESOS Regulations 2014.
The figures overlap but are not interchangeable: different units are allowed, the periods differ, and the ratios measure different things.
The test of a tool is whether it can cut the same readings two ways without anyone re-keying them.
- 1
Every supply
Gas, electricity, transport fuel and any other energy, by entity and site.
- 2
One unit
kWh throughout; pounds only where ESOS allows energy spend.
- 3
Two periods
The financial year for SECR; the ESOS reference period.
- 4
Ratios
One SECR emissions ratio; an ESOS energy ratio per purpose.
- 5
The reports
The directors’ report block and the ESOS notification.
Your outputs
Which energy figures does your organisation owe?
Three answers decide the list.
Whether you are a quoted company, a large unquoted company or LLP, or neither, sets your SECR lines; whether you used 40,000 kWh or less decides whether a statement replaces them; and whether the group is in ESOS Phase 4 adds the ESOS outputs.
The tool beside this lists each output with the provision behind it.
It is a first sort: groups, part-year acquisitions and LLPs need the full text, which is set out on SECR reporting requirements.
The energy figures you owe
Which SECR population are you in?
Is the group a participant in ESOS Phase 4?
| Output | What it is |
|---|---|
| Answer the questions to list the energy outputs. | |
A first sort from the provisions named; groups, LLPs and part-year changes need the full text. Nothing is stored or sent.
SECR
What energy figures does SECR ask for?
SECR asks for energy in kWh beside the emissions it produces.
A quoted company reports aggregate energy and the proportion relating to the UK and offshore area under ¶15(3A) and ¶15(3C) of Part 7, and its energy comparative sits in ¶18A, not ¶18.
An unquoted company or LLP reports UK energy from gas, electricity and transport fuel under ¶20D(3) of Part 7A, with last year’s figures “as disclosed” under ¶20H.
An unquoted company is in scope only if it exceeds two of £36m turnover, £18m balance sheet and 250 employees, under ¶20B, judged over two consecutive years after the first.
Read the periods and the 40,000 kWh statement
Energy and emissions must cover the same period, and a period that differs from the financial year must be stated, under ¶¶20I–20J for unquoted companies and ¶¶19–19A for quoted ones.
A company that consumed 40,000 kWh or less may leave the figures out only if the report states that this is why; the test counts all forms of energy, not only the fuels SECR reports.
The full SECR specification, emissions included, is on SECR reporting software.
SECR energy linesExplore
SECR energy lines
Annual kWh
Quoted: aggregate energy. Unquoted: UK gas, electricity and transport fuel.
SECR energy lines
Last year
Energy comparatives for quoted companies; last year as disclosed for unquoted.
ESOS
What energy figures does ESOS ask for?
Total energy
kWh or £All UK energy of the participantAudit coverage
≥ 95%By energy units or energy spend, reg 25(2)Intensity ratios
1 per purposeTransport, industry, buildings, otherSavings achieved
kWhReg 27D, since 22 July 2026ESOS asks for total energy consumption over a 12-month reference period, in a common unit that the Environment Agency’s Phase 4 guidance says can be kWh or energy spend in pounds.
The reference period begins no more than 12 months before the qualification date and ends by the compliance date, under reg 22(5); for Phase 4 the qualification date is 31 December 2026 and the compliance date 5 December 2027, under reg 4.
The audit must cover at least 95% of that total under reg 25(2), and each organisational purpose needs at least one energy intensity ratio under reg 25C.
Since 22 July 2026, regulation 27D adds the savings achieved in kWh, and the action plan in Part 6A states its estimated savings in kWh too.
Notification goes through MESOS; the service itself is covered on ESOS online.
Side by side
How do SECR and ESOS energy figures differ?
| Question | SECR | ESOS |
|---|---|---|
| Unit | kWh | kWh or £ |
| Period | Financial year | 12-month reference period |
| Ratio | At least one, emissions | At least one per purpose, energy |
| Savings | A narrative of measures | kWh achieved and planned |
| Where it goes | Directors’ report | MESOS notification |
The two regimes remain distinct; threshold alignment is deferred to ESOS Phase 5, and the 2026 SECR review lists the areas for a planned consultation without deciding them.
Same
energy data
energy data
ESOS
kWh or £ for a 12-month reference period; an energy ratio per purpose; savings in kWh.
Notified to the Environment Agency through MESOS.What it costs now
How much work is energy reporting without software?
For SECR alone, the government has measured it.
DESNZ’s evaluation found about 19,900 organisations in scope, a mean ongoing cost of £7,100 a year per complier and about 94 hours of internal staff time, with 56% paying for some external help.
ESOS adds an assessment every four-year phase and, since 22 July 2026, savings achieved in kWh, which is where a tool that already holds the SECR data saves the most time.
For a company with a few meters and one fleet, a spreadsheet and the published factors may still be enough.
SECR, measuredExplore
An order of work
Where should an energy team start?
- 01 / Scope01
- 02 / Supplies02
- 03 / Periods03
- 04 / Ratios04
- 05 / Report05
This site has tested no products
Nothing on this page is a rating, ranking or recommendation of any product.
In short
What should a board take from this?
The same energy data has to satisfy two laws, in two units, for two periods.
| What is true | What it means for a tool |
|---|---|
| SECR reports kWh for the financial year. | Energy totals by entity, with last year as disclosed. |
| ESOS accepts kWh or pounds for a 12-month reference period. | A second cut of the same data, without re-keying. |
| ESOS needs an energy ratio per purpose; SECR needs one emissions ratio. | Two ratio sets, kept apart. |
| The 40,000 kWh relief needs a statement. | A total across all energy, even where figures are left out. |
| ESOS now asks for savings achieved in kWh. | Measures linked to results. |
Four ESOS purposesExplore
Next, see how bills become these figures on utility bill management software.
Frequently asked
Energy reporting software, answered
What is energy reporting software?
Software that produces the energy figures an organisation owes: SECR’s annual kWh and its UK share, ESOS total energy consumption, energy intensity ratios, savings achieved and the action plan.
It usually also produces emissions, but the energy figures have their own rules on unit, scope and period.
What energy figures does SECR require?
A quoted company reports its aggregate energy in kWh and the proportion relating to the UK and offshore area (Sch 7 ¶15(3A), ¶15(3C)).
An unquoted company or LLP reports UK energy from gas, electricity and transport fuel (¶20D(3)).
Both give last year’s figure beside this year’s, and a narrative of efficiency measures.
Who must report under SECR?
Quoted companies of any size; unquoted companies that exceed two of £36m turnover, £18m balance sheet and 250 employees, judged over two consecutive years after the first; and large LLPs. Each has its own threshold home in the legislation.
What if we used less than 40,000 kWh?
A company that consumed 40,000 kWh or less in the period may leave the energy and emissions figures out, but only if the report states that this is the reason (¶15(5) quoted; ¶20D(7) unquoted, UK energy).
It is a disclosure relief, not an exemption, and the test counts all forms of energy.
Can ESOS energy be reported in pounds?
Yes.
Total energy consumption must be in a common unit, which can be kWh or energy spend in pounds sterling; CO2 is not an energy unit.
Audit coverage of 95% can also be measured by energy spend under reg 25(2).
How many intensity ratios does ESOS need?
At least one per organisational purpose — transport, industrial process, buildings and any other purpose — so up to four, and none for a purpose that used no energy (reg 25C).
SECR needs only one ratio, and it is an emissions ratio.
Are SECR and ESOS reported for the same period?
Usually not.
SECR covers the financial year of the directors’ report.
ESOS uses a 12-month reference period that begins no more than 12 months before the qualification date (31 December 2026 for Phase 4) and ends by the compliance date (reg 22(5)).
The same data has to be cut twice.
When is ESOS Phase 4 due?
The compliance date for notifying compliance is 5 December 2027, after a qualification date of 31 December 2026, under reg 4 of the ESOS Regulations as amended.
The action plan follows by 5 December 2028.
Does ESOS now require savings achieved?
Yes.
Regulation 27D, inserted by SI 2026/701 and in force from 22 July 2026, requires savings achieved in the compliance period, in kWh, by measure and organisational purpose.
Only the combined figure is published.
Who signs ESOS reports?
The ESOS assessment, the action plan and progress updates are signed off by one or more directors, or equivalent, and submitted through MESOS, the Environment Agency’s online service.
Will SECR and ESOS be merged?
Not yet.
Government has kept them as distinct regimes; the 2026 SECR post-implementation review recommends retaining SECR with amendments and lists areas for a planned consultation, none decided, and threshold alignment for ESOS is deferred to Phase 5.
Has this site tested any energy reporting software?
No. This page is built from Schedule 7, the ESOS Regulations, SI 2026/701 and the Environment Agency’s guidance, each cited to its provision. It names, ranks and prices no product.
Sources
Primary sources
Every output on this page traces to the provision listed here.
Checked against 18 sources fromlegislation.gov.ukGOV.UK (DESNZ, Defra)Environment AgencyDepartment for Energy Security and Net Zero
- legislation.gov.ukSI 2008/410, Schedule 7
SECR: energy in kWh, the UK proportion, the 40,000 kWh statement and comparatives.
- legislation.gov.ukSI 2008/410, Schedule 7 Part 7 — quoted companies
¶15(3A) and ¶15(3C); ¶18A for energy comparatives.
- legislation.gov.ukSI 2008/410, Schedule 7 Part 7A — unquoted companies
¶20D(3), ¶20D(7), ¶20H and ¶¶20I–20J.
- legislation.gov.ukSI 2008/410, Schedule 7 ¶20B
The SECR size test: two of £36m, £18m and 250 employees.
- legislation.gov.ukSI 2008/1911, regulation 12B
The LLP energy and carbon report.
- GOV.UK (DESNZ, Defra)Environmental Reporting Guidelines, including SECR requirements
Government SECR guidance.
- legislation.gov.ukESOS Regulations 2014, Schedule 1
Qualification: 250 employees, or over £44m turnover and over £38m balance sheet.
- legislation.gov.ukESOS Regulations 2014, regulation 4
Phase 4 qualification and compliance dates.
- legislation.gov.ukESOS Regulations 2014, regulation 22
The 12-month reference period.
- legislation.gov.ukESOS Regulations 2014, regulation 25
95% coverage, by energy units or energy spend.
- legislation.gov.ukESOS Regulations 2014, regulation 25C
An energy intensity ratio per organisational purpose.
- legislation.gov.ukESOS Regulations 2014, Part 6A
The action plan, in kWh.
- legislation.gov.ukESOS (Amendment) Regulations 2026 (SI 2026/701)
Savings achieved, reg 27D, in force 22 July 2026.
- Environment AgencyHow to comply with ESOS phase 4
Total energy in kWh or £; sign-off; MESOS.
- Environment AgencyManage energy saving opportunities reporting (MESOS)
The ESOS notification service.
- Department for Energy Security and Net ZeroSECR regulations: evaluation
19,900 in scope; £7,100 mean ongoing cost.
- Department for Energy Security and Net Zero2026 post-implementation review of the SECR regulations
ESOS and SECR alignment among the areas for consultation.
- Department for Energy Security and Net ZeroGovernment conversion factors for company reporting
For the emissions that sit beside the kWh.