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Streamlined Energy and Carbon Reporting - PDF Guide

03 June 2019

Streamlined Energy and Carbon Reporting (SECR) is a mandatory reporting scheme that requires qualifying UK companies to prepare and file energy and carbon information in their Directors’ Report.

SECR came into effect in April 2019 under The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 with the intention of streamlining, and as a result simplifying, emissions reporting requirements for qualifying organisations.

For a number of organisations SECR replaces the Carbon Reduction Commitment (CRC) . The scheme also replaces and extends Mandatory Greenhouse Gas Reporting (MGHG), which required quoted companies only to report their annual GHG emissions.

What must be disclosed under the Streamlined Energy and Carbon Reporting scheme?

To comply with SECR, qualifying companies must disclose:
  • Their energy use and greenhouse gas (GHG) emissions for their financial year reporting period
  • At least one intensity ratio
  • Energy efficiency actions taken
  • Methodology used to calculate the required information

Who is eligible for Streamlined Energy and Carbon Reporting?

You must comply with SECR if you are:

  • A quoted company
  • A “large” unquoted company or
  • A Limited Liability Partnership (LLP)
Quoted companies are those whose shares can be bought or sold on the stock exchange. A “large” unquoted company is defined as one which satisfies two or more of the following requirements:
  • An annual turnover of £36 million or more
  • A balance sheet total of £18 million or more
  • 250 or more employees

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