Are you ready for SECR Carbon Reporting?

Are you prepared for the new SECR carbon reporting regulations?

The Streamlined Energy and Carbon Reporting Regulations require large companies to include carbon & energy information in their Annual Report. 

This applies for financial years starting on or after 1st April 2019.

SECR applies to quoted and large unquoted companies registered in the UK (as defined by the Companies Act 2006), fulfilling at least 2 of the following conditions in the financial year:
>250 employees
Annual turnover >£36m
Annual balance sheet >£18m.


The following information needs to be included in the Annual Report for that year:

• Greenhouse gas emissions – Scope 1, 2 & some 3 emissions arising from energy use in buildings & transport – presented in tonnes of CO2e.
Large unquoted companies & LLPs should report on UK operations.
Quoted companies will continue to be required to report on global activities.

• Energy consumption data in kWh used to calculate the emissions – electricity, gas, other fuels, company vehicles, rental cars & grey fleet.

• From 2 year onwards, give comparisons with historical data (e.g. % increase/decrease in energy & emissions).

• Details of the methodology for calculating emissions.

• A suitable carbon intensity metric, e.g. per £m or per unit of production.

• Details of energy efficiency activities undertaken.


Companies with low consumption (<40,000 kWh) will be exempt, also unquoted companies where ‘it is not practical to obtain information’.


What you need to do now

SECR applies to Annual Reports released for financial years after April 2019 – i.e. if your reporting year is April-March then your first report will cover April 19 – March 20; for calendar years, your first report covers Jan – Dec 2020 will be expected after the end of December 2020.

Firstly, understand your business to determine if you meet the requirements – on staff numbers, turnover or balance sheet.

Put in place processes for collecting data. If you already doing ESOS &/or Mandatory Carbon Reporting, you’re probably always collecting much of the data anyway.

You will need electricity & gas kWh, other fuels in buildings & processes (e.g. litres diesel, kg LPG, m3 of gas oil), fuel or mileage for business travel in company vehicles, grey fleet & rental cars.

Collect & validate the data – a good data management system is useful but not essential.

Calculate the carbon emissions. Make sure your calculation methodology is accurate & up to date (emission factors can change every year).

If making the calculations yourself, it is good practice to have figures verified.

Compile information about your energy efficiency activities for that year. Use the recommendations in your ESOS audits.



SECR does not replace ESOS (the Energy Savings Opportunity Scheme), though the work done for it can contribute. With the CRC ending, the government needs to recoup its lost revenue so has increased the CCL Climate Change Levy, applied directly to energy bills. See my blog for more details.

Sounds complicated? There are a load of energy & carbon-related regulations – I can help you meet all your compliance obligations.


Download my factsheet on SECR.

Eshcon Factsheet - SECR - Streamlined Energy & Carbon Reporting


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