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Guidance for SECR (Streamlined Energy and Carbon Reporting)

More information and guidance on SECR can be found at:

Why are companies being asked to report on energy use?

The 2018 Regulations are designed to increase awareness of energy costs within organisations, provide them with data to inform adoption of energy efficiency measures and to help them to reduce their impact on climate change. They also seek to provide greater transparency for stakeholders.

This guidance includes changes which take effect from 1 April 2019. These changes require all UK quoted companies to report on their global energy use in addition to greenhouse gas emissions in their annual Directors’ Report. There are also requirements for large unquoted companies and limited liability partnerships to disclose their annual energy use and greenhouse gas emissions and related information.

These requirements affect:

  • all UK incorporated companies listed on
    • the main market of the London Stock Exchange
    • a European Economic Area market
    • or whose shares are dealing on the New York Stock Exchange or NASDAQ
  • unquoted large companies incorporated in the UK, which are required to prepare a Directors’ Report under Part 15 of the Companies Act 2006
  • large Limited Liability Partnerships (large is defined as per the existing framework for annual accounts and reports, based on sections 465 and 466 of the Companies Act)

The government encourages all other companies to report similarly, although this remains voluntary.

Who are being asked to comply with SECR Legislation?

Large companies, as defined in sections 465 and 466 of the Companies Act 2006, are companies that meet two or more of the following criteria:

  • turnover (or gross income) of £36 million or more,
  • balance sheet assets of £18 million or more,
  • 250 employees or more.

Benefits of reporting SECR

There are many benefits to reporting SECR as companies will see lower energy and resource costs. Companies will also gain a better understanding of exposure to the risks of climate change and demonstrate leadership, this will help to strengthen companies’ green credentials in the market place.

If you require any help or assistance with your SECR reporting please contact us!

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