For financial years starting on or after 1 April 2019. It replaced the CRC Energy Efficiency Scheme for most organisations.

Which conversion factors should I use for SECR?

The UK government's greenhouse gas conversion factors for company reporting, published by DESNZ each June. Use the set for the year your reporting period mostly falls in, and say which one you used.

What is a good intensity ratio for SECR?

One that suits your business and stays comparable year to year. Tonnes CO2e per £1 million turnover is the most common. Per employee, per square metre or per unit produced also work.

Do I have to report Scope 3 under SECR?

Only fuel for business travel in rental cars or employees' own cars where you pay for the fuel. Other Scope 3 is optional.

Can I use estimates in an SECR report?

Yes, where actual data is missing, as long as you explain the method. For example, extrapolate a missing month from the others, and say so in the methodology.

SECR reporting: who must report and what to include

SECR (Streamlined Energy and Carbon Reporting) requires quoted companies, and unquoted companies and LLPs meeting two of 250 employees, £36 million turnover or an £18 million balance sheet, to publish their energy use in kWh, the resulting emissions, an intensity ratio, their method and their efficiency actions in the annual report.

Updated 2 October 2026 by the Carbon Recycling team. Figures use the official UK government conversion factors and are checked against the current gov.uk guidance.

Who has to report?

Every quoted company, and any unquoted company or LLP that is "large", meaning it meets at least two of: an average of 250 or more employees, turnover of £36 million or more, or a balance sheet total of £18 million or more. These figures did not change when the Companies Act size thresholds rose for financial years starting on or after 6 April 2025: SECR still uses the earlier thresholds. If you used 40,000 kWh or less in the UK in the year, you only need to state that you are a low energy user.

Not sure? Our SECR checker gives you an answer in under a minute.

What must the report include?

Item	Unquoted companies and LLPs	Quoted companies
Energy use	UK gas, electricity and transport fuel, in kWh	Global energy use, and the UK share
Emissions	From that UK energy use, in tCO2e	Global Scope 1 and Scope 2
Intensity ratio	At least one	At least one
Prior year	From the second year of reporting	From the second year of reporting
Methodology	A short statement	A short statement
Energy efficiency action	The main measures taken in the year	The main measures taken in the year

A worked example

A 300-person manufacturer with a £45 million turnover, one factory and a small diesel fleet. Its year runs January to December 2026, so it uses the DESNZ 2026 factors.

Source	Energy (kWh)	tCO2e	Scope
Natural gas	900,000	164.08	1
Fleet diesel (40,000 litres)	421,458	103.34	1
Electricity	1,200,000	157.15	2 (location-based)
Total	2,521,458	424.57
Intensity ratio		9.43	tCO2e per £1m turnover

Methodology statement (example): "We have followed the HM Government Environmental Reporting Guidelines and the GHG Protocol Corporate Standard, and used the UK Government GHG Conversion Factors for Company Reporting 2026. Energy use is taken from supplier invoices and fuel card records. Emissions are reported in tonnes of carbon dioxide equivalent."

Energy efficiency action (example): "During the year we replaced the factory lighting with LEDs and fitted variable speed drives to the compressors, and began moving our vans to electric."

If this business used the same electricity in 2025, its Scope 2 figure would have been 212.40 tonnes with the 2025 factor. The drop to 157.15 tonnes comes from a cleaner grid, not from anything the business did, so a good report says so. See our guide to the 2026 factors.

Where does it go, and when?

Companies put the SECR disclosure in the directors' report of their annual report and accounts, filed at Companies House with the accounts. LLPs prepare a separate energy and carbon report. It covers the same financial year as the accounts, so plan to collect your data as soon as the year closes.

What is changing?

The government published a post-implementation review of SECR in 2026. Nothing has changed for current reporting years. We will update this guide when any changes are confirmed.

How Carbon Recycling helps

Add your bills, fuel cards and mileage, and Carbon Recycling produces the SECR table above, the intensity ratio, last year's comparison and the methodology statement, ready to paste into your directors' report. Every figure shows the government factor and its ID, so your auditor can follow it.