SECR UK Regulations are a cornerstone of the UK’s corporate sustainability framework. Designed to make carbon and energy reporting consistent and transparent, these regulations affect thousands of large UK organisations. If you’re a sustainability leader or CXO, understanding SECR is essential, not just to remain compliant, but to turn reporting into a strategic advantage. This guide walks you through everything you need to know.
Who Are SECR UK Regulations For?
SECR applies to large UK companies, both quoted and unquoted, as well as large LLPs. Your organisation must comply if it meets at least two of the following three criteria:
More than 250 employees
Annual turnover greater than £36 million
Balance sheet total greater than £18 million
While college corporations and designated institutions (DIs) are technically outside the 2018 Regulations, they are encouraged to follow equivalent disclosures as part of best practice in sustainability reporting.
Why SECR Matters
SECR is not just another reporting tick-box. It is designed to:
Raise awareness of energy consumption across the organisation
Drive internal energy efficiency improvements
Support corporate climate strategies
Provide stakeholders with clearer, comparable emissions data
In short, SECR helps you cut emissions while building investor and public trust.
What You Must Report
SECR reporting must include these five elements:
1. Total UK Energy Use
This includes:
Electricity purchased for operations or transport
Gas consumption on owned or operated sites
Transport fuels (for company vehicles or reimbursed employee mileage)
2. Greenhouse Gas (GHG) Emissions
All energy use must be translated into tonnes of CO₂ equivalent (tCO₂e), using government-issued conversion factors.
3. Emissions Intensity Ratio
You must express emissions relative to a meaningful business metric, such as tonnes of CO₂e per employee. Use the same ratio year-over-year for consistent comparison.
4. Methodology
Declare the method used to calculate emissions. Common frameworks include:
Standardised Carbon Emissions Framework (SCEF) for educational institutions
5. Energy Efficiency Measures
Clearly describe what your organisation has done to reduce energy use during the reporting period. If no action was taken, you must say so.
Where and How to Report
You should publish your SECR data on your organisation’s website by 31 March each year. Optionally, include it in your annual financial report.
If your data has gaps (e.g., no access to certain meters), note it explicitly. Explain what is missing and what steps you are taking to collect it in the future.
Scopes of Emissions: Know the Boundaries
SECR uses the GHG Protocol’s scope framework to define emissions:
Scope 3 is optional, but highly recommended. It reflects growing pressure from investors to disclose full value-chain emissions.
Reporting in Complex Cases
1. Subsidiaries
If reporting at group level, include all subsidiaries unless they would be exempt individually.
2. Landlord-Tenant Scenarios
If your organisation consumes energy under a PFI or lease agreement, you are still responsible for reporting that energy use, regardless of who pays the bill.
How to Collect and Calculate the Data
You don’t need external consultants. You can often use:
Energy invoices
Smart meter data
Mileage logs
Expense reports
When exact data is unavailable, use reasonable estimates and clearly explain your assumptions.
Here’s an example for reference:
Conversion factors should align with the most recent UK Government dataset.
What “Good” SECR Reporting Looks Like
High-quality disclosures:
Use clear, consistent formats
Include prior year comparisons
Quantify impact of energy-saving measures
Choose a meaningful intensity metric
Are easy to find and access on your website
Here’s an excerpt from a strong SECR disclosure:
“We reduced emissions by 8%, driven by replacing obsolete boilers and switching to smart meters. Our emissions fell to 0.13 tCO₂e per staff member, from 0.14 the previous year.”
Resources That Help With Complying to SECR UK Regulations
If you’re new to this, you’re not alone. Here are helpful resources to support you:
HM Government Environmental Reporting Guidelines
GHG Reporting Protocol – Corporate Standard
SCEF methodology (for education sector)
ESFA’s Good Estate Management Toolkit
UK Government’s Conversion Factors Tool
Additionally, you may also find useful insights in recent Condition Improvement Fund bids or the DfE Energy Providers Framework.
Don’t Just Comply—Lead
SECR is more than a reporting obligation. It’s your opportunity to:
Set credible climate targets
Unlock operational savings
Differentiate with investors and partners
Future-proof against more stringent regulations
Ready to Go Beyond Compliance?
Sprih is making reporting effortless for companies, with an AI native platform that automates energy data collection, calculates your GHG emissions in real time, and generates compliant disclosures.
You can get a free consultation with our climate experts to help you plan your SECR disclosures and broader decarbonization strategy.
SECR (Streamlined Energy and Carbon Reporting) is a UK regulation that requires large companies and LLPs to report their annual energy use and greenhouse gas emissions. Compliance applies to organisations meeting at least two of these criteria: 250+ employees, £36M+ turnover, or £18M+ balance sheet total.
What should be included in an SECR report?
Reports must include total UK energy use, associated GHG emissions, an intensity ratio, the methodology used, and any energy efficiency actions taken during the reporting year.
When and where should SECR disclosures be published?
Disclosures should be published on the organisation’s website by 31 March each year. They may also be included in annual financial reports for added transparency.
What are the three emission scopes under SECR?
Scope 1 includes direct emissions (e.g., gas and company vehicles). Scope 2 covers indirect emissions from purchased electricity. Scope 3 includes other indirect emissions like employee travel in personal vehicles.
How can Sprih help with SECR compliance?
Sprih automates energy data collection, calculates emissions accurately, and generates SECR-compliant reports—saving time and ensuring consistency across all scopes.
