Streamlined Energy and Carbon Reporting (SECR) is a UK government regulation introduced in April 2019 requiring large companies and limited liability partnerships to report their annual energy consumption and greenhouse gas emissions in their Directors' Report. It supports the UK's commitment to achieving Net Zero by 2050.
SECR applies to three types of organisations: UK quoted companies (regardless of size), large unquoted companies meeting two of three criteria (250+ employees, £36m+ turnover, £18m+ balance sheet), and large LLPs meeting the same thresholds. Organisations consuming less than 40,000 kWh annually are exempt as low energy users.
The process involves: collecting 12 months of energy and fuel data, defining organisational and operational boundaries, calculating emissions using DEFRA conversion factors, choosing an intensity metric, drafting disclosures following government guidance, and including in the Directors' Report with board-level approval.
Common errors include excluding transport fuels from energy totals, using incorrect or outdated DEFRA factors, failing to provide year-on-year comparisons, omitting methodology statements, and not including energy efficiency narrative.
SECR is a UK government regulation requiring eligible companies to report their annual energy use and greenhouse gas emissions in their Directors' Report.
UK quoted companies, large unquoted companies, and large LLPs meeting two of three criteria: 250+ employees, £36m+ turnover, or £18m+ balance sheet total.
UK energy consumption in kWh, Scope 1 and 2 emissions, intensity ratios, previous year comparisons, methodology statement, and energy efficiency actions.