Streamlined Energy & Carbon Reporting — SECR
Mandatory energy and carbon disclosures in the directors' report. Who qualifies, what to disclose, the intensity ratio requirement, and how SECR data connects to UK SRS S2.
SECR disclosures are filed in the directors' report, due within nine months of financial year end (private companies) or six months (listed companies). See compliance guide
What to disclose, the Scope 1 and 2 emissions methodology, the intensity ratio, the energy efficiency narrative, and how SECR fits into the broader UK sustainability reporting landscape.
SECR requirements — what you must disclose
SECR compliance — thresholds, scope and penalties
SECR report template — disclosures and worked example
How SECR energy data flows into UK SRS S2 disclosures
ESOS — energy audits that complement your SECR data
All SECR guides
SECR reporting guide — disclosures, method and intensity ratios
Everything from qualifying thresholds to what goes in the directors' report.
SECR requirements — mandatory disclosures and energy narratives
Scope 1 and 2 emissions, the intensity ratio, and the energy efficiency action narrative.
SECR compliance — thresholds, scope and what happens if you miss it
The two qualifying tests, large company definition, and Companies House enforcement.
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What is SECR?
Streamlined Energy and Carbon Reporting (SECR) is a UK mandatory reporting framework introduced in April 2019 under SI 2018/1155, requiring large companies and LLPs to disclose energy use and greenhouse gas emissions in their annual directors' report.
SECR applies to UK incorporated quoted companies, plus large unquoted companies and LLPs meeting two of three tests — £36m+ turnover, £18m+ balance sheet, 250+ employees. The official methodology is set out in HM Government's Environmental Reporting Guidelines, with emissions calculated using the DESNZ greenhouse gas conversion factors 2026 and the GHG Protocol Corporate Standard.
SECR at a glance
- Apr 2019SECR introduced The Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 came into force.
- Apr 2022SI 2022/31 — TCFD overlay Large companies must also publish TCFD-aligned climate disclosures, building on SECR energy data foundations.
- 2026DBT review underway Government reviewing SECR scope and requirements under its Modernising Corporate Reporting programme.
- 2027 +UK SRS S2 proposed ~515 listed companies are proposed to move from TCFD/SECR foundations to UK SRS S2 climate disclosures under FCA CP26/5.
SECR — frequently asked questions
What is SECR?
Streamlined Energy and Carbon Reporting (SECR) is the UK's mandatory energy and carbon disclosure regime, introduced by the Companies (Directors' Report) and LLPs (Energy and Carbon Report) Regulations 2018 (SI 2018/1155) for financial years beginning on or after 1 April 2019.
Around 11,900 quoted companies, large unquoted companies and large LLPs disclose energy use, greenhouse gas emissions, an intensity ratio and energy-efficiency actions each year in the directors' report.
Who must report under SECR?
Three groups: all UK quoted companies regardless of size, large unquoted UK-incorporated companies, and large LLPs. 'Large' means meeting two of three tests — turnover of £36 million or more, balance sheet total of £18 million or more, or 250 or more employees.
These SECR thresholds were not changed by the April 2025 Companies Act size-limit uplift.
What must be disclosed in a SECR report?
Total energy consumption in kWh, Scope 1 and Scope 2 greenhouse gas emissions in tCO2e, at least one intensity ratio, the calculation methodology, prior-year comparatives from the second reporting year, and a narrative of energy-efficiency actions taken.
Quoted companies report global figures; large unquoted companies and LLPs report UK energy including grey-fleet transport Scope 3 emissions.
What is the SECR reporting deadline?
SECR has no standalone deadline — the disclosure is filed as part of the annual report and accounts, so it follows normal Companies House filing deadlines: nine months after the financial year end for private companies and six months for public companies.
A December year-end private company therefore files its SECR disclosure by the end of the following September.
What exemptions exist under SECR?
Low-energy users consuming less than 40 MWh (40,000 kWh) in the reporting period may make a de minimis statement instead of full disclosures.
Subsidiaries covered by a UK parent's consolidated SECR disclosure need not report separately.
Narrow 'seriously prejudicial' and 'not practical to obtain' omissions are also available, but every route requires an explicit statement — silently dropping the SECR section is non-compliant.
What is the difference between SECR and ESOS?
SECR is annual public disclosure of energy and emissions in the directors' report; ESOS is a four-yearly energy audit scheme run by the Environment Agency with findings notified privately to the regulator.
They also use different qualification tests, so an organisation can be in scope for one and not the other.
ESOS audit outputs are a natural data source for the SECR energy-efficiency narrative.
How does SECR relate to UK SRS S2?
SECR continues alongside UK SRS as a separate annual obligation — DBT confirmed this to the FCA in January 2026.
UK SRS S2 is the climate disclosure standard the FCA proposes to make mandatory for around 515 listed companies from 2027; the Scope 1 and 2 data companies already produce for SECR is the foundation of the emissions metrics S2 requires.
Related regimes
ESOS
Energy Savings Opportunity Scheme — Phase 4 audits complement your SECR energy consumption data.
UK SRS
SECR Scope 1 and 2 data feeds directly into UK SRS S2 climate disclosures — the connection explained.
TCFD
Companies using SECR data already have most of what TCFD Metrics & Targets requires. See how they connect.
SECR + UK SRS S2
How SECR Scope 1 and 2 emissions data flows into UK SRS S2 climate disclosures — the data bridge explained.