Streamlined Energy and Carbon Reporting (SECR) is a UK regulatory framework requiring qualifying organisations to disclose their energy use and carbon emissions in their annual report. Reporting requirements vary by organisation type: quoted companies must report global energy use and GHG emissions, while large unquoted companies and LLPs report only on UK operations.
Compliance applies to all quoted companies and large unquoted companies meeting at least two of the following thresholds:
- 250 or more employees.
- Annual turnover £36 million or more.
- Annual balance sheet total £18 million or more.
Organisations captured under SECR must report annually on their energy usage and carbon-equivalent emissions, along with other factors. This reporting must be included within the Directors’ Report of their annual accounts. As the UK sustainability reporting landscape evolves, many organisations are also preparing for broader sustainability disclosure requirements, including the UK Sustainability Reporting Standards (UK SRS) aligned with international ISSB frameworks.
