SECR

SECR Compliance: A Step-by-Step Guide

Streamlined Energy and Carbon Reporting (SECR) is a UK government framework that requires certain companies to disclose their energy use and carbon emissions in their annual reports. SECR helps drive transparency, efficiency, and climate action — and is a key part of meeting the UK’s Net Zero commitments.

If you’re unsure whether it applies to you, or what needs to be reported, this guide will walk you through everything you need to know.

What is SECR?

SECR was introduced in 2019 to simplify and standardise energy and emissions reporting for UK companies. It encourages businesses to improve their energy efficiency and reduce carbon emissions by making reporting part of the annual reporting cycle.

Companies in scope must include SECR disclosures in their directors’ report, filed with Companies House.

Who Needs to Comply?

SECR applies to three types of UK organisations:

  1. Quoted companies

    Listed on the UK Official List, an EU-regulated market, or major exchanges like the NYSE or NASDAQ.

    Large unquoted companies

    UK incorporated, meeting at least two of the following:

    • Turnover of £36 million or more
    • Balance sheet total of £18 million or more
    • 250 or more employees

  2. Large LLPs (Limited Liability Partnerships)

    Meeting the same size thresholds as above.

Low energy users (consuming 40 MWh or less per year) may be exempt from full disclosure, though a statement is still required.

What Must Be Reported?

Your SECR disclosures must include:

1. Energy Use

  • Electricity, gas, and transport fuel
  • Global data for quoted companies
  • UK data for unquoted companies and LLPs

2. Greenhouse Gas Emissions

Reported in tonnes of CO₂ equivalent (tCO₂e).

3. Intensity Ratio

An emissions efficiency metric, e.g. emissions per £ turnover or per FTE.

4. Energy Efficiency Actions

A summary of what you’ve done in the reporting year to improve energy efficiency — even if minimal.

5. Methodology

You must describe how energy and emissions were calculated (e.g. GHG Protocol, DEFRA factors).

How Zeropath Can Help

Zeropath supports SECR compliance by helping you:

  • Collect energy data across multiple sources and locations
  • Calculate emissions using approved methodologies and conversion factors
  • Generate SECR-ready summaries for inclusion in your annual report
  • Align SECR with other frameworks like ESOS, PPN 06/21, and Net Zero planning
  • Keep an audit-ready trail of data and assumptions

Whether you're reporting for the first time or streamlining an existing process, we're here to simplify it.

Common Pitfalls to Avoid

  • Forgetting transport fuel in your energy use
  • Skipping intensity metrics or using unclear ones
  • Not including your methodology for emissions calculations
  • Assuming exemption without checking the thresholds carefully

Useful Resources

Need Help with SECR?

We’ve helped organisations across sectors turn SECR into a smooth, stress-free part of their reporting.

Get in touch and let us show you how easy it can be — and how it connects with your bigger sustainability goals.