Streamlined Energy and Carbon Reporting (SECR) applies to large UK companies and LLPs as defined in the Companies Act 2006.

An organisation is in scope for SECR if it meets at least two of the following three criteria in a financial year:

Turnover of £36 million or more
Balance sheet total of £18 million or more
250 or more employees

All UK quoted companies are in scope regardless of size.

What SECR requires in the annual report:

UK energy use in kWh (electricity, gas, transport fuel)
Associated Scope 1 and Scope 2 greenhouse gas emissions in tonnes CO2e
At least one intensity ratio (e.g. tCO2e per £m turnover or per FTE)
A narrative on energy efficiency actions taken during the year
The methodology used (e.g. GHG Protocol, ISO 14064)

Low-energy users (under 40,000 kWh per year) qualify for a simplified disclosure. Vital Direct prepares SECR-ready data for commercial property portfolios and can integrate the output with corporate reporting cycles.