Streamlined Energy and Carbon Reporting (SECR) is the UK’s mandatory framework that requires all quotes companies, large unquoted companies and large LLPs to disclose energy use, associated greenhouse gas emissions, and energy efficiency actions within their annual reporting. It is designed to make energy and carbon reporting more consistent, comparable, and useful for stakeholders.
View business electricity prices for 2026What SECR is, in plain terms
SECR is the UK’s mandatory energy and carbon reporting framework, introduced in 2019. It requires eligible organisations to disclose their energy consumption, greenhouse gas emissions, and energy efficiency actions within their annual report. Its purpose is to make corporate energy and carbon information more transparent and consistent.
SECR applies to:
- UK quoted companies, meaning companies whose equity share capital is listed on a recognised stock exchange, such as the FCA Official List, an EEA official list, the New York Stock Exchange, or NASDAQ.
- Large unquoted companies and large LLPs that meet at least two of the three size thresholds: £36 million turnover, £18 million balance sheet total, or 250 employees.
A company consuming 40 MWh or less per year may claim the low‑energy‑user exemption, but must still declare that it is exempt
SECR reporting mainly focuses on two emissions scopes:
- Scope 1 emissions
Direct emissions from fuels your organisation burns in assets it owns or controls, such as gas heating or company vehicles. - Scope 2 emissions
Indirect emissions from the generation of electricity your organisation purchases from the grid.
SECR does not require Scope 3 emissions, although organisations may include them voluntarily if they wish to provide a fuller picture or if stakeholders request it.
At a high level, SECR reporting typically covers:
- Energy consumption (electricity, gas, and transport fuels within scope), reported in kWh.
- Associated emissions (Scope 1 and Scope 2).
- An intensity ratio (so readers can compare performance over time, or across organisations).
- A narrative describing energy efficiency actions taken during the reporting period.
The framework is intentionally structured, but it still leaves room for judgement around boundaries, methodologies, and data sources. That flexibility is helpful, but it is also where most reporting challenges live.
Emissions factors updates remain a key annual pinch point
SECR calculations rely on government greenhouse gas conversion factors, which are updated annually. The 2025 conversion factors were published in June 2025, and the publication explains they are intended for organisations reporting 2025 emissions, with guidance to review what is new so year-on-year reporting stays consistent and comparable.
In practice, annual factor updates can change your reported emissions even when your consumption stays flat. That is one reason SECR reporting benefits from earlier preparation, clear documentation, and a repeatable calculation process.
Find out if you qualify for exceptions
Who should be taking SECR especially seriously in 2026
SECR is mandatory for:
- UK quoted companies, and
- Large unquoted companies and large LLPs that meet at least two of the three “large” criteria:
- £36 million turnover or more
- £18 million balance sheet total or more
- 250 employees or more
If you are near the thresholds, growing through acquisition, opening new business premises, or taking on additional meters, your risk profile increases. Complex structures and landlord tenant arrangements are also common sources of missing data and boundary confusion.
Even where you are not in scope, SECR-style data is increasingly requested by customers, lenders, and procurement teams, particularly if you supply larger organisations. That is not a legal requirement, but it can become a commercial one.
Talk to an Energy ExpertWhat businesses often get wrong (and how to avoid it)
Here are the most common SECR pain points we see, and the practical fixes that make 2026 easier.
Missing, incomplete, or late consumption data
This often happens where there are multiple sites, half-hourly meters, recent supplier changes, or a mix of direct tenancy and managed buildings.
What helps: build a simple “data map” per site: meter type, MPAN or MPRN, supplier, billing format, who receives invoices, and where gaps typically appear.
Blurred reporting boundaries
SECR requires clarity on organisational boundaries and what is included in energy and emissions totals. The government guidance sets out the need to define boundaries and apply consistent approaches.
What helps: create a straightforward list of which sites and activities are included in your SECR reporting. For example, you may include your head office and warehouse if they fall within scope, but leave out a serviced office that does not. Once this list is in place, you can use the same structure each year unless your operations change, which keeps reporting consistent and easy to manage.
A compliance-only mindset
SECR can become a box-ticking exercise, producing numbers that do not inform decisions. Yet the reporting work can be used to identify cost drivers, contract issues, and operational inefficiencies, especially when paired with half-hourly data.
What helps: connect SECR consumption with your business electricity contract strategy. If you are comparing business electricity prices, tariffs, or suppliers, SECR-grade data supports better procurement decisions because it improves volume forecasting and load understanding.
Make 2026 your easiest reporting yearA realistic preparation timeline for SECR 2026
Exact filing deadlines depend on your financial year, but most organisations experience SECR as part of their accounts filing season. The key is to work backwards from your internal reporting timetable, not the statutory due date.
A sensible approach looks like this:
- Spring reset: confirm site list, meters, contracts, and reporting boundaries.
- Early summer: incorporate the latest government conversion factors once released, and confirm calculation methodology.
- Late summer to autumn: draft disclosures, intensity metrics, and the energy efficiency narrative.
- Pre year-end: internal review, consistency checks, and sign-off.
If you do this, January becomes a final assembly step rather than a scramble.
What SECR means for business energy decisions
Because SECR formalises energy consumption disclosure, it can act as a forcing function for better energy management:
- More accurate procurement: better clarity on annual consumption, demand patterns, and contract suitability (fixed vs variable structures).
- More credible sustainability claims: less risk of inconsistent statements across tenders, websites, and annual reports.
- More resilient budgeting: clearer separation between consumption, unit rates, and non-commodity charges, so you can explain bill movements internally.
This is where an energy broker can add practical value. While SECR reporting itself is about disclosure, the data behind it is the same data that shapes your electricity supply decisions, including switching suppliers, comparing business electricity rates, and selecting green energy tariffs that match your operational needs. u
See how much energy you could saveNext steps: a simple readiness checklist
If you want your smoothest SECR cycle yet, focus on these six actions:
- Confirm scope and eligibility (quoted, large unquoted, or large LLP).
- Create a site and meter register (include half-hourly where relevant).
- Standardise data collection (invoices, AMR or smart meter exports, landlord data flows).
- Lock your methodology (boundaries, treatment of renewables, intensity ratio choice).
- Plan for factor updates each June and document changes year on year.
- Align SECR with wider reporting direction by keeping an eye on UK SRS developments and improving governance now, while the standards are expected to be voluntary at first.
A final note on 2026 expectations
It is sensible to avoid absolutes in this space. Some UK sustainability reporting details are still evolving, including how and when UK SRS becomes mandatory for different types of organisations. What is clear is the direction of travel: more structured reporting, stronger controls, and higher expectations of consistency across disclosures.
Plan your SECR 2026 reporting with confidenceSECR applies to UK quoted companies of any size, as well as large UK unquoted companies and LLPs that meet at least two of the following criteria: £36 million turnover, £18 million balance sheet total, or more than 250 employees.
The core SECR requirements remain the same. However, UK sustainability reporting is tightening around the new UK Sustainability Reporting Standards (UK SRS), expected for voluntary use in early 2026. These standards align closely with the ISSB’s IFRS S1 and IFRS S2, and may later become mandatory for some entities.
The government publishes updated greenhouse gas conversion factors annually. The 2025 factors, released in June 2025, are the ones most organisations will use for SECR covering the 2025 to 2026 period.
SECR does not mandate Scope 3, but it encourages voluntary disclosure where relevant. Organisations often choose to include certain Scope 3 categories to meet client expectations or to improve internal understanding of their carbon footprint.
SECR is a legal reporting requirement under the Companies Act. UK SRS is a broader sustainability disclosure framework built from ISSB standards. UK SRS is expected to be voluntary at first, but the government and FCA will consult on whether it becomes mandatory for certain organisations.
Not anymore. Many customers, lenders, and supply chain partners expect annual emissions data beyond statutory reporting. SECR-grade data also improves energy procurement, budgeting, and long-term planning.
SECR guidance allows reasonable estimates where necessary, but organisations are expected to disclose methodologies and improve data quality over time. Annual factor changes and stronger governance expectations mean it is increasingly important to maintain consistent records.
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