SECR - Streamlined Energy and Carbon Reporting

SECR is a UK mandatory reporting framework that requires certain organisations to publicly disclose their energy use, carbon emissions, and energy efficiency actions in their annual reports that are filed on Companies House.

 You fall under SECR if you are:

• A quoted company (on the Main Market of the London Stock Exchange, EEA exchanges, NYSE, NASDAQ) – regardless of size.
   
• Large unquoted companies – meeting 2 or more of:
   
  • Turnover > £36 million
     
  • Balance sheet total > £18 million
     
  • 250+ employees
     
• Large LLPs – same thresholds as above.
   

Public sector bodies are exempt.
Certain exemptions exist if disclosure is impractical or would cause serious harm.

Global scope 1 & 2 GHG emissions (tonnes CO₂e)
Scope 3 emissions (to the extent practicable)
Underlying energy use (kWh)
At least one intensity metric
Energy efficiency actions taken 

Enforced by Companies House (and the Conduct Committee of the Financial Reporting Council). 

SECR non-disclosure risks reputational damage and regulatory scrutiny. 

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