Streamlined Energy and Carbon Reporting
Helping businesses meet SECR requirements through accurate energy and carbon reporting.
What is SECR?
Streamlined Energy and Carbon Reporting (SECR) is a mandatory UK reporting framework that requires large businesses to annually disclose their energy use, carbon emissions, and energy efficiency measures in their Directors' Report. Introduced from financial years beginning on or after 1 April 2019, SECR replaced the Carbon Reduction Commitment (CRC) Energy Efficiency Scheme.
SECR builds on, but does not replace, existing frameworks such as mandatory GHG reporting, ESOS and Climate Change Agreements. For many large organisations, it introduces annual disclosure obligations, including for unquoted companies and LLPs that had no previous public reporting requirement. SECR can also apply at group level, where qualifying groups are generally required to report as a whole, even if an overseas parent company produces its own report.
Who needs to comply with SECR?
Businesses meeting at least two of these three thresholds in the financial year must comply. If total energy consumption is 40MWh or less, the company does not need to provide full energy and carbon disclosures, but must include a statement confirming it is a low energy user.
What needs to be reported?
SECR reporting requirements differ depending on whether your organisation is a quoted company or a large unquoted company or LLP. Both must report on energy use, associated greenhouse gas emissions, an intensity ratio, energy efficiency actions taken, and the methodology used.
| Quoted companies | Large unquoted companies and LLPs |
| Global Scope 1 and 2 GHG emissions (Scope 3 voluntary but strongly recommended) | UK energy use as a minimum - gas, electricity, and transport including UK offshore |
| Underlying global energy use | Associated greenhouse gas emissions |
| At least one emissions intensity ratio | At least one emissions intensity ratio |
| Previous year comparatives (exempt in first year) | Previous year comparatives (exempt in first year) |
| Narrative on energy efficiency measures taken | Narrative on energy efficiency measures taken |
| Methodology used | Methodology used |
What SECR covers in practice
Scope 1 - Direct emissions
Fuel use from transport where journeys begin or end in the UK, and combustion of natural gas on site.
Scope 2 - Indirect emissions
Electricity purchased and used for business operations, reported using the appropriate UK grid emissions factor.
Scope 3 - Selected indirect
Business travel in rental or employee-owned vehicles where the company is responsible for purchasing fuel. Wider Scope 3 is voluntary but recommended.
Intensity ratios
All SECR reporters must include at least one emissions intensity ratio - for example, tonnes of CO2e per £1m of revenue, or per unit of production. These ratios allow year-on-year comparison that accounts for changes in business size, making them far more meaningful than absolute emissions figures alone. Pro Enviro will advise on the most appropriate intensity metric for your sector.
Benefits of getting SECR right
How Pro Enviro supports you
Pro Enviro provides end-to-end SECR support, from data collection and emissions calculation through to the production of the final compliant report. We use our CFAR carbon accounting platform to ensure calculations are accurate, auditable, and aligned with the GHG Protocol or other recognised methodologies.
We work with your finance, operations, and facilities teams to gather the energy and emissions data required across all applicable scopes and sites.
We prepare the full SECR disclosure including emissions calculations, intensity ratios, efficiency narrative, and methodology statement, ready for inclusion in your Directors' Report.
We help you set up processes to collect data more efficiently year-on-year and identify energy efficiency actions that will improve your SECR performance over time.
Meet your SECR obligations with confidence
Our consultants will handle the data, calculations, and reporting so you can focus on running your business.