SECR reporting requirements for UK companies (2026)

Breathe ESG supports all major global reporting frameworks, from SECR and UK SRS to CSRD, ISSB, GRI and CDP, from one managed dataset.

Last reviewed: 11 November 2026. General information, not legal advice. Check your position with your auditor.

The short answer

Streamlined Energy and Carbon Reporting (SECR) requires quoted companies, large unquoted companies and large LLPs in the UK to report their energy use and greenhouse gas emissions in their annual report. It has applied to financial years beginning on or after 1 April 2019 (DESNZ post-implementation review, 2026).

There's no filing portal and no regulator to send it to. The numbers go in your directors' report, so your auditor and your board see them first. That's why accuracy and a clear method matter more than presentation.

Who must report

Entity	Energy and emissions scope	Where it goes
Quoted companies	Global Scope 1 and 2 emissions and global energy use, with the UK share shown	Directors' report
Large unquoted companies	UK energy use (gas, electricity, transport fuel) and the related emissions, including business travel in vehicles the company doesn't own	Directors' report
Large LLPs	Same as large unquoted companies	A separate energy and carbon report

What counts as "large"

A company or LLP is large if it exceeds the Companies Act medium-sized limits on at least two of three tests. The limits went up for financial years starting on or after 6 April 2025 (Companies House guidance).

Test	Before 6 April 2025	From 6 April 2025
Turnover	Over £36m	Over £54m
Balance sheet total	Over £18m	Over £27m
Employees	Over 250	Over 250

The 2026 government review still quotes the older £36m and £18m figures, so confirm your own position with your auditor. Companies close to the line can drop out of SECR under the new limits.

Groups and subsidiaries

A parent that has to prepare a group directors' report covers the UK subsidiaries that would qualify on their own. A subsidiary included in its parent's group report generally doesn't need to repeat the disclosure. Check how this applies to your structure, especially if the parent sits outside the UK.

Exemptions

Low energy users: if you used 40,000 kWh or less in the period, state that and leave out the detailed figures.
Impractical to obtain: you can leave out information you genuinely can't get, but you must say what's missing and why.
Seriously prejudicial: a narrow exemption for information that would harm the business. It's rarely used.

What to disclose

Disclosure	What it looks like in practice
Energy use	Total kWh from gas, electricity and transport fuel. Unquoted companies and LLPs show UK only.
Emissions	tCO2e from that energy use, split by source. Unquoted companies add business travel in employee-owned or hired vehicles.
Previous year	Comparatives from your second SECR year onwards.
Intensity ratio	At least one, such as tCO2e per £m revenue or per employee.
Methodology	The standard you followed, your boundary and the conversion factors you used.
Energy efficiency	A narrative on the principal measures taken in the year.

How to calculate SECR figures

Set your boundary. Use the same approach as your accounts, usually financial or operational control, and keep it from year to year.
Collect energy data. Gas and electricity from meter reads or invoices for every site. Transport fuel from fuel cards and mileage claims. Watch for estimated bills and sites that changed hands mid-year.
Convert to kWh and tCO2e. Most companies use the UK government's conversion factors for company reporting, updated each year. Use the set that matches your reporting period.
Calculate the intensity ratio. Pick a denominator you'll still use in five years.
Write the method and narrative. Say what you included, what you estimated and what you left out.

Worked example: intensity ratio

A large unquoted manufacturer reports 1,200 tCO2e from UK gas, electricity and transport fuel. Revenue for the year is £60m.

1,200 tCO2e ÷ £60m = 20 tCO2e per £m revenue.

If revenue rises to £70m next year and emissions stay flat, the ratio falls to about 17.1. That looks like progress but isn't a real cut. Show absolute emissions next to the ratio so readers can tell the difference.

SECR, ESOS, PPN 006 and UK SRS compared

Four UK regimes ask for overlapping energy and carbon data. One clean dataset can serve all of them.

Regime	Who	What	When
SECR	Quoted companies, large unquoted companies and LLPs	Energy use, emissions, intensity ratio, efficiency narrative	Every annual report
ESOS	Large undertakings: 250+ employees, or turnover over £44m and balance sheet over £38m	Energy audit and savings opportunities	Phase 4: qualify on 31 Dec 2026, notify by 5 Dec 2027
PPN 006	Suppliers bidding for central government contracts over £5m a year	Carbon Reduction Plan with Scope 1, 2 and five Scope 3 categories	Each bid, updated yearly
UK SRS	Listed companies (FCA rules)	ISSB-based climate and sustainability disclosures, comply or explain	Periods from 1 Jan 2027

Sources: ESOS phase 4 guidance, our PPN 006 guide, FCA PS26/19.

What could change

The government's 2026 review recommends keeping SECR with amendments.
The Department for Business and Trade's Modernising Corporate Reporting consultation (closing 30 November 2026) proposes removing the directors' report. SECR disclosures would then move elsewhere in the annual report. This is a proposal, not yet law.
DESNZ has said it intends to consult on SECR and ESOS together.
Listed companies face UK SRS reporting on a comply-or-explain basis for periods starting on or after 1 January 2027.

Checklist

Test whether you're "large" on the post-April 2025 thresholds.
List every UK site and vehicle that uses energy. Quoted companies add global sites.
Collect meter reads or invoices for gas and electricity, and fuel and mileage records for transport.
Add business travel in employee-owned or hired vehicles (unquoted companies and LLPs).
Use the conversion factors that match your period.
Pick an intensity ratio you can keep.
Write the method and the efficiency narrative.
Check whether you also qualify for ESOS phase 4 on 31 December 2026.

How Breathe ESG helps

Breathe ESG keeps energy and emissions data with an audit trail back to the meter read or invoice, so the same numbers feed SECR, a PPN 006 Carbon Reduction Plan, ESOS and future UK SRS reporting.

Platform: Scope 1, 2 and 3 calculations, site-level energy data and framework-ready outputs.
People: ESG consulting and fractional CSOs when your team is stretched.
Training: Breathe Academy so your team owns the process.
Community: Breathe Zero, a network of ESG professionals.

Book a 20-minute walkthrough with your own data.

FAQs

Does SECR need external assurance?

No. SECR has no assurance requirement. Your auditor reads the directors' report for consistency with the accounts, so obvious errors get flagged.

Which period do I report?

The same financial year as your accounts.

Do I have to report Scope 3?

Only business travel in vehicles you don't own, for unquoted companies and LLPs. Wider Scope 3 is voluntary under SECR, though PPN 006 bids need five Scope 3 categories.

Location-based or market-based Scope 2?

Most companies report location-based electricity emissions using the government factors. You can add market-based figures for renewable tariffs, as long as you explain the method.

We dropped below the thresholds. Can we stop?

Once you no longer meet two of the three tests, SECR stops applying, but check with your auditor how the two-year rule applies to you. Many companies keep reporting voluntarily because customers ask for the data.