SECR (Streamlined Energy and Carbon Reporting)
Streamlined Energy and Carbon Reporting (SECR) is the UK's mandatory annual energy and carbon disclosure framework. It requires quoted companies, large unquoted companies, and large LLPs to report their UK energy use, Scope 1 and 2 emissions, an intensity ratio, and the energy efficiency actions taken during the year in their annual report.
SECR came into effect on April 1, 2019, replacing the Carbon Reduction Commitment (CRC) Energy Efficiency Scheme. It applies to quoted companies of any size, and to large unquoted companies and LLPs that meet at least two of three tests: annual revenue of £36 million or more, a balance sheet total of £18 million or more, or 250 or more employees. More than 10,000 organisations fall in scope.
There is no separate SECR portal or submission deadline. The disclosure sits in the Directors' Report of the annual report filed with Companies House, so the deadline follows the company's normal filing date. Organisations that used less than 40,000 kWh in the reporting year can state that instead of reporting in full.
Reporters must disclose UK energy use in kWh, associated Scope 1 and 2 emissions in tonnes of CO₂ equivalent, at least one emissions intensity ratio, a narrative on energy efficiency actions taken during the year, and the methodology used. Most reporters apply the UK government's annual greenhouse gas conversion factors published by DEFRA and DESNZ. Scope 3 is encouraged but voluntary.
SECR is distinct from ESOS, the UK's four-yearly energy audit scheme, and keeps its own size thresholds even after the Companies Act thresholds rose in 2025. A 2026 government review recommended retaining SECR with targeted amendments.
Frequently asked questions
What is SECR? +
SECR (Streamlined Energy and Carbon Reporting) is the UK framework that requires large companies to report their UK energy use, Scope 1 and 2 emissions, an intensity ratio, and energy efficiency actions in their annual report each year.
Who has to report under SECR? +
Quoted companies of any size, plus large unquoted companies and LLPs that meet at least two of these tests: £36 million or more in annual revenue, £18 million or more in balance sheet total, or 250 or more employees.
What is the SECR deadline? +
There is no separate SECR submission. The disclosure is filed with the annual accounts at Companies House, so the deadline is the normal filing deadline: nine months after the financial year end for private companies and LLPs, and six months for public companies.
How does Gravity help with SECR? +
Gravity collects energy and fuel data from bills and utility APIs, applies the correct DEFRA/DESNZ conversion factors, builds the intensity ratio, and tracks energy efficiency actions, producing the figures SECR requires with evidence attached.
Related terms
DEFRA (Department for Environment, Food and Rural Affairs)
DEFRA is the UK government department responsible for the environment, food, farming, and rural affairs. It publishes the UK's official annual greenhouse gas conversion factors for company reporting, used by UK organizations and international companies reporting on UK operations.
Scope 1 Emissions
Scope 1 emissions are direct greenhouse gas emissions from sources that an organization owns or controls. This includes combustion of fossil fuels in owned boilers, furnaces, and vehicles; process emissions from manufacturing; and fugitive emissions such as refrigerant leaks and methane from owned landfills.
Scope 2 Emissions
Scope 2 emissions are indirect greenhouse gas emissions from the generation of purchased electricity, steam, heating, and cooling consumed by an organization. They are called 'indirect' because the emissions physically occur at the power plant or utility, not at the reporting company's facilities.
Carbon Intensity
Carbon intensity is a ratio that expresses greenhouse gas emissions relative to a business metric — such as emissions per unit of revenue, per product manufactured, per square meter of floor area, or per employee. It complements absolute emissions by showing efficiency improvements even as an organization grows.
CSRD (Corporate Sustainability Reporting Directive)
The Corporate Sustainability Reporting Directive (CSRD) is the European Union's mandatory sustainability reporting law. It requires companies operating in the EU above certain thresholds to disclose environmental, social, and governance (ESG) information according to the European Sustainability Reporting Standards (ESRS), with third-party assurance.
Carbon Accounting
Carbon accounting is the systematic process of measuring, recording, and reporting the greenhouse gas (GHG) emissions produced by an organization, product, or activity. It follows standardized methodologies — most commonly the GHG Protocol — to quantify emissions across Scope 1 (direct), Scope 2 (purchased energy), and Scope 3 (value chain) categories, producing an auditable inventory that underpins disclosure, reduction planning, and regulatory compliance.