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What is SECR?
Streamlined Energy and Carbon Reporting (SECR) is the UK law that makes large companies and LLPs publish their energy use and carbon emissions in their annual report. It has applied to financial years starting on or after 1 April 2019. The rules are in the 2018 regulations, and the government's Environmental Reporting Guidelines explain how to do it.
Who has to report?
| Organisation | Reports under SECR? | What it covers |
|---|---|---|
| Quoted company | Always | Global energy use and Scope 1 and 2 emissions |
| Unquoted company meeting two of the three tests | Yes | UK energy use and the emissions from it |
| LLP meeting two of the three tests | Yes | UK energy use and the emissions from it |
| Large, but used 40,000 kWh or less in the UK | A one-line statement only | That it is a low energy user |
| Smaller companies, sole traders, partnerships | No | Nothing required, though customers may ask |
What goes in an SECR report?
For an unquoted company or LLP, the report must include:
- UK energy use in kWh, covering gas, electricity and transport fuel.
- The greenhouse gas emissions from that energy, in tonnes of CO2e, using a recognised method such as the government conversion factors.
- At least one intensity ratio, such as tonnes CO2e per £1 million of turnover or per employee.
- The previous year's figures, from your second year of reporting onwards.
- A short description of the method used.
- The main energy efficiency action taken during the year, or a statement that there was none.
Our SECR guide walks through each of these with a filled-in example. Carbon Recycling produces the whole SECR table and methodology statement from your bills, ready to paste into your directors' report.
Not large enough? You may still need a carbon footprint
Public sector buyers ask for a PPN 006 Carbon Reduction Plan on major contracts, and the NHS asks every supplier for a net zero commitment or plan. Big customers increasingly send carbon questionnaires to their suppliers too. Try our NHS supplier checker if you sell to the health service.