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Streamlined Energy & Carbon Reporting (SECR)

Supporting companies to cut costs, improve productivity and reduce carbon emissions.

What is SECR?

Streamlined Energy and Carbon Reporting (SECR) encourages businesses to implement energy efficiency measures for economic and environmental benefits, supporting companies in cutting costs and improving productivity at the same time as reducing carbon emissions.

Who must comply with SECR?

If your business falls into one of the following, you are likely subject to SECR legislation:

Quoted companies of any size that are already obliged to report under mandatory greenhouse gas reporting regulations.

Unquoted companies incorporated in the UK that meet the definition of ‘large’ under the Companies Act 2006 will have new reporting obligations. This applies to registered and unregistered companies. Note that the criteria for ‘large’ differs from the ESOS Regulations.

‘Large’ Limited Liability Partnerships (LLPs) will be required to prepare and file a ‘Energy and Carbon Report’.

These three groups of business must comply with SECR unless they meet exemption criteria. However, despite exemptions, all private sector organisations are encouraged to voluntarily report in a similar manner.

Public bodies do not fall under these regulations as they are subject to other legislation that requires carbon reporting. Charities, not-for-profits, and others undertaking public activities, such as universities, academies and NHS Trusts, must check which qualifying criteria they meet.

Unquoted companies or LLPs are defined as large if they meet at least two of the following in a reporting year:

  • A turnover of £36 million or more
  • A balance sheet of £18 million or more
  • 250 employees or more

Source: Carbon Trust

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