Streamlined Energy and Carbon Reporting (SECR) is the UK's mandatory energy and carbon disclosure for larger companies. It was introduced by the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (SI 2018/1155). It applies to financial years starting on or after 1 April 2019.
Who must report
Quoted companies have reported greenhouse gas emissions since 2013. Under SECR they must also report global energy use.
Large unquoted companies and large LLPs are in scope if they meet at least two of these three tests in the year:
| Test | Threshold |
|---|---|
| Turnover | more than £36 million |
| Balance sheet total | more than £18 million |
| Employees | More than 250 |
These are the Companies Act size tests. Check them each year: a contractor that wins several large frameworks can cross the turnover test quickly.
Low energy users. A large unquoted company or LLP that used 40,000 kWh (40 MWh) or less of energy in the reporting period does not have to give the full disclosure. It must still state that it is a low energy user. Few contractors qualify: 40,000 kWh is a little under 3,800 litres of diesel at DESNZ's gross calorific value.
What to disclose
For a large unquoted company, the Directors' Report must include:
- UK energy use in kWh: gas, electricity and transport fuel as a minimum.
- Scope 1 and Scope 2 emissions in tonnes CO₂e from that energy use.
- At least one intensity ratio, for example tCO₂e per £m turnover or per employee.
- The previous year's figures, from the second reporting year onwards.
- The methodology, such as the GHG Protocol Corporate Standard with the UK Government conversion factors.
- Principal energy efficiency measures taken during the year, or a statement that there were none.
Scope 3 is voluntary under SECR, but many companies report business travel in private or hire vehicles, because the guidance counts transport fuel the company pays for.
A preparation checklist
- Fix the boundary. Use the same organisational boundary as the financial statements, and state whether it is set by operational control or financial control.
- Collect energy in kWh. Gas and electricity invoices usually give kWh. Diesel, gas oil and petrol are bought in litres. Convert them at DESNZ gross calorific values: about 10.53 kWh per litre for average-blend diesel and 9.42 kWh per litre for petrol in the 2025 factors.
- Use the right factor year. Apply the conversion factors for the reporting year and name them. The 2026 set cut the UK grid electricity factor from 0.17700 to 0.13096 kg CO₂e per kWh, so the choice changes the answer. See what changed in the 2026 conversion factors.
- Pick an intensity ratio you can repeat every year from audited numbers.
- Keep the evidence. Auditors check SECR figures against the accounts, so keep the invoices and receipts behind each figure.
How MetricOra produces SECR figures
MetricOra's SECR report takes energy straight from the activity records in a published snapshot. It uses kWh as recorded and converts fuel litres at DESNZ gross calorific values. It counts electricity once, even when both location-based and market-based records exist. Scope 1 and 2 come from the same snapshot as the dashboard, so the report and the board figures cannot drift apart. The report lists any records it could not express in kWh and asks for the intensity denominator when you generate it. See reporting and assurance and the methodology.
Frequently asked questions
Which companies must report under SECR? Quoted companies, and large unquoted companies and LLPs that meet two of the three size tests above.
Is there an exemption for low energy use? Yes, 40,000 kWh or less in the period, but the company must say it is a low energy user.
Where is SECR information published? In the Directors' Report, or for LLPs in an Energy and Carbon Report.
Which emission factors should be used? Usually the UK Government conversion factors for the reporting year, named in the methodology.