Streamlined Energy and Carbon Reporting (SECR)

• Quoted companies, subject to the relevant reporting requirements
• Large unquoted UK companies
• Large Limited Liability Partnerships (LLPs)

For an unquoted company or LLP, the SECR thresholds are met when it satisfies at least two of the following:

• More than 250 employees
• Annual turnover of more than £36 million
• Annual balance sheet total of more than £18 million

These are the specific thresholds used for SECR and should not be confused with the general Companies Act company-size thresholds, which were increased in April 2025. The SECR thresholds did not change. A company that is now “medium” under the Companies Act can still be in scope for SECR.

A qualifying organisation may be exempt from the detailed SECR disclosure requirements if its total energy consumption in the UK is 40,000 kWh or less during the reporting period. The organisation must still include an appropriate statement in its annual report confirming that it qualifies for the low-energy exemption.

Group and subsidiary arrangements can also affect whether an organisation needs to report individually, so the corporate structure should be considered when establishing SECR obligations.

SECR information is included within the organisation’s annual report, rather than submitted as a separate ESOS-style compliance notification. The information must be prepared using appropriate methodologies and Government greenhouse gas conversion factors.

SECR disclosures should give a clear picture of the organisation’s energy consumption and associated emissions and explain the energy efficiency action taken during the reporting period.

The exact requirements differ between quoted companies and large unquoted companies and LLPs. For large unquoted companies and LLPs, the annual disclosure must include, as a minimum:

• UK energy consumption, including gas, electricity and transport fuel
• Associated greenhouse gas emissions
• At least one appropriate emissions intensity ratio
• The methodologies used to calculate the reported information
• Energy efficiency measures taken during the reporting period
• The equivalent figures for the previous reporting period, where applicable

Large unquoted companies and LLPs must also include relevant energy use from business travel in employees’ own or hired cars. For quoted companies, SECR reporting includes global energy use and greenhouse gas emissions in accordance with the applicable reporting requirements. Where required information cannot reasonably be obtained, the organisation should explain what has been omitted and why.

SECR and ESOS are separate requirements, although there is some overlap in the energy data they require. SECR is an annual reporting requirement included within the annual report and accounts. ESOS is a four-yearly energy assessment and compliance scheme for qualifying large undertakings.

Organisations within scope of both can often benefit from a joined-up approach to data collection and energy assessment. Vital helps organisations understand both requirements and avoid unnecessary duplication.

Vital has provided SECR services to UK organisations since the legislation was introduced in 2019. Our qualified energy professionals and ESOS Lead Assessors help with the collection and review of energy data, calculation of energy consumption and emissions, identification of energy efficiency measures and preparation of the information required for SECR reporting.

For organisations that are also required to comply with ESOS, we provide a joined-up service, using common energy data where appropriate to make the process as straightforward and efficient as possible. Our aim is simple: to make SECR compliance clear, practical and manageable while helping clients identify real opportunities to reduce energy use and operating costs.