SECR is one of the bigger reporting requirements UK businesses face, and if you've just hit the threshold the rules can feel a bit overwhelming. This guide walks you through what SECR is, whether you need to report, what to include, and how My Emissions makes the process much simpler.
1. What is SECR?
Streamlined Energy and Carbon Reporting (SECR) is a UK government regulation that requires large companies to disclose their energy use and greenhouse gas (GHG) emissions in their annual company accounts, specifically in the Director's Report.
It was introduced in April 2019 under the Companies Act 2006, and applies to UK-incorporated companies, LLPs and groups that meet the size thresholds set out below.
The aim of SECR is to drive transparency around corporate energy use and emissions, and to encourage businesses to improve their energy efficiency year on year.
2. Does my business need to report?
Your company needs to report if it meets at least 2 out of the following 3 criteria:
SECR thresholds for large unquoted companies |
1. 250 or more employees |
2. Annual turnover of £36 million or more |
3. Balance sheet total of £18 million or more |
These thresholds are assessed at the end of your financial year.
Note: If you are classified as a low energy user (less than 40MWh) you do not need to report, but you do need to acknowledge in your Directors' Report that this is the reason you are not reporting.
When do you come into scope?
If your company meets two or more of the three criteria in its first set of accounts, it is in scope immediately.
For established companies, you come into scope once you have met two or more of the criteria for two consecutive years.
Once in scope, you remain in scope unless you fail to meet two or more of the criteria for two consecutive years in a row.
A note for quoted companies: Companies listed on a recognised stock exchange have additional requirements under separate regulations (The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013). If this applies to you, please speak to the My Emissions support team for more information - [email protected].
3. What does SECR require you to report?
SECR requires large unquoted companies to report the following in their annual accounts, both as total emissions and total energy in kWh:
Data point | Status |
Scope 1: Direct emissions |
|
Gas combustion (stationary) | Required |
Fuel from company-owned vehicles | Required |
Other stationary combustion (non-gas fuels) | Optional |
Direct gas emissions | Optional |
Scope 2: Purchased energy |
|
Purchased electricity (location-based) | Required |
Purchased electricity (market-based) | Optional |
Purchased heat and steam | Optional |
Scope 3: Indirect emissions |
|
Business travel (employee-owned or rented cars where the company reimbursed the journey) | Required |
Other Scope 3 emissions (e.g. other business travel, food procurement) | Optional |
Alongside the data above, you also need to include:
• A methodology statement
• An intensity metric (for example, tCO₂e per £m revenue)
• A list of energy efficiency actions taken during the year
• Previous year's comparatives (not required in your first mandatory reporting year)
International operations are optional for large unquoted companies. UK-only reporting meets the minimum legal requirement.
4. What data do you need to collect?
Gathering your underlying data is usually the most time-consuming part of SECR. You will need:
Energy data for all UK-owned or leased sites (electricity bills, gas invoices, or landlord-supplied data)
Fuel use for company-owned or leased vehicles (fuel card data or mileage logs)
Reimbursed business travel data (mileage claims or total spend on mileage reimbursement)
It's a good idea to start collecting this data as early as possible. If you're reporting SECR for the first time, it's common to find that not all the data has been recorded from day one of the reporting year. Where there are gaps, My Emissions can help you apply standard estimation methods.
5. How My Emissions helps with SECR
My Emissions provides a purpose-built software platform that handles the calculation, methodology and reporting for your SECR submission.
Platform features
Structured Scope 1 and 2 data entry, aligned to the UK Government GHG Conversion Factors (DEFRA, current year)
Business travel template for reimbursed mileage claims
Built-in calculations for energy consumption and emissions, both location-based and market-based
Intensity ratio calculation
Audit-ready export, formatted for inclusion in your annual accounts
SECR Support Service (add-on)
For businesses completing SECR for the first time, or those working to a tight deadline, we offer a guided support service:
Kick-off onboarding session to confirm your reporting boundary and scope
Check-ins throughout data collection to help with calculations and methodology questions
Review of your final SECR submission before filing
Please note: the support service covers guidance and review. Data collection from your internal teams is your responsibility.
6. Common questions
We have global operations. Do we need to report internationally?
No. If you are a large unquoted company, SECR only requires UK energy and emissions to be reported. International operations are optional. If you're a first-year reporter with global sites and a tight deadline, we recommend completing a UK-only submission.
We don't have all our data. What do we do?
Where full-year data isn't available, we can help you apply standard estimation methods. Your methodology statement will document the estimation approach and the proportion of estimated data, which is acceptable under SECR as long as it is disclosed.
We already use a consultant for our SECR reporting. Can we switch?
Yes. Most customers who move to My Emissions from a consultant do so after their first report, once they realise that a live platform is faster, cheaper, and produces data that stays current. Switching mid-year is also possible, just speak to the My Emissions team about timing.
Does SECR require Scope 3 food emissions?
Scope 3 from food and drink procurement is not a mandatory SECR requirement for most large unquoted companies. However, it is increasingly requested by customers, investors, and in tender submissions. My Emissions lets you add full Scope 3 food reporting to the same platform as your SECR data at any time.