SECR  |  Streamlined Energy & Carbon Reporting Legislation  |  SECR

Streamlined Energy and Carbon Reporting - SECR

What is it ?

As of April 2019, the new SECR (Streamlined Energy and Carbon Reporting) legislation  came into force with a reporting framework building on the existing mandatory reporting of greenhouse gas emissions by UK quoted companies. These new requirements apply to reports for financial years starting on or after the 1st April 2019.

This is an area which many qualifying companies and auditing firms are finding difficult given the technicality of the data gathering and  emissions calculation processes involved.

SECR Legislation Compliance.

Who must Comply with SECR  ?

SECR legislation applies to quoted and ‘large’ companies registered in the UK which are required to prepare a Directors’ Report under Part 15 of the Companies Act 2006.


SECR's  definition of a 'large' company means it fulfils at least 2 of the following::

  • it has more than 250 employees.

  • it has an annual turnover exceeding £36m 

  • it has a balance sheet exceeding £18m.


Note: Companies using less than 40,000 kWh of energy per annum are exempt from SECR.


SECR Reporting

What must be reported ?

Unquoted companies and Limited Liability Partnerships for the first time are required to disclose energy and carbon information in their accounts and Directors Report, including:

  • UK energy use (to include as a minimum purchased electricity, gas and transport).

  • Associated greenhouse gas emissions.

  • At least one intensity ratio measure.

  • Previous year’s figures for energy use and GHG emissions (except in the first year).

  • Information about energy efficiency action taken in the organisation’s financial year.

  • Methodologies used in the calculation of disclosures.

Technical Team ensures SECR compliance is achieved

How can we help ?

Our technical team can ensure your compliance with SECR  legislation by undertaking the following activities :

  • Reviewing your organisational boundary ensuring clarity of understanding of the operations for which emissions data is to be calculated and reported

  • Compiling your carbon footprint ensuring the required measurements are reported (measured in Gross Tonnes of CO2e, kWh and relevant intensity ratio) utilising GHG protocol conversion factors and tools.

  • Documenting the methodology used to calculate the required information.

  • Producing a SECR compliant auditable evidence pack to support the above.

Please feel free to browse the posts on our Blog page ​for more helpful information relating to SECR.

Contact us today to discuss your route to SECR compliance !

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