Tell Me More About SECR?

Streamlined Energy and Carbon Reporting (SECR) is the UK framework introduced to increase transparency around organisational energy use and associated emissions, embedded into statutory annual reporting. It was brought in through the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018.

SECR applies to three main groups:

1) Large unquoted UK companies. Unquoted companies are “large” if they meet at least two of the following:

  • Turnover: £36 million+
  • Balance sheet total: £18 million+
  • Employees: 250+

2) UK‑registered quoted companies. Quoted companies have SECR obligations and (in government guidance) are expected to report global energy use alongside GHG disclosures within their Directors’ Report.

3) Large LLPs. Large LLPs follow the same “large” thresholds and must disclose equivalent energy and carbon information in their annual accounts.

Not sure if you qualify?
We can confirm scope quickly and tell you exactly what to report (and what you can legitimately exclude).

The Boxfish SECR Service

Boxfish helps you comply with SECR, accurately and on time — without the year‑end scramble. We gather your energy data, calculate emissions using recognised methodologies, select appropriate intensity ratios, and draft SECR‑ready wording that fits neatly into your statutory accounts.

We deliver a complete SECR outcome—from data to Directors’ Report wording—with minimal disruption to your finance team. Our SECR support typically includes:

  • SECR scope and qualification check (quoted / large unquoted / LLP)
  • Data request template and energy data collection (electricity, gas, fuels, travel where applicable)
  • Scope 1 & Scope 2 emissions calculation in tCO₂e using recognised factors and methods
  • Selection and calculation of intensity ratio(s) aligned to your sector and reporting style
  • Drafting SECR‑ready narrative: energy efficiency actions, boundary, methodology and disclosures
  • Optional: recommendations to turn SECR compliance into an energy cost reduction plan (so it’s not just a compliance exercise)

Streamlined Energy & Carbon Reporting FAQs

What is Streamlined Energy & Carbon Reporting?

SECR is a UK reporting requirement that requires qualifying organisations to disclose energy use, Scope 1 and Scope 2 emissions, intensity ratios, and energy efficiency actions in their annual Directors’ Report (or LLP equivalent).

Is SECR a legal requirement?

Yes. SECR was introduced through the Companies (Directors’ Report) and LLP (Energy and Carbon Report) Regulations 2018 and applies for financial years beginning on or after 1 April 2019.

WHO NEEDS TO COMPLY WITH SECR?

SECR applies to UK‑registered quoted companies and to “large” unquoted companies and LLPs meeting at least two thresholds: £36m+ turnover, £18m+ balance sheet, and/or 250+ employees.

HOW DOES SECR RELATE TO ESOS AND UK SUSTAINABILITY REPORTING?

SECR focuses on annual carbon disclosure, while ESOS covers four‑yearly energy audits and UK SRS introduces wider sustainability reporting. Many organisations manage all three together.

WHAT DO YOU NEED TO REPORT UNDER SECR?

Typically: total energy use in kWh, Scope 1 and Scope 2 emissions in tCO₂e, at least one intensity ratio, energy efficiency actions taken, and the methodology used for calculations. Most Scope 3 emissions are voluntary but industry best practice would be to include them where possible.

WhAT DATA DO YOU NEED FOR SECR?

Key mandatory information would be linked to electricity, gas and fuel consumption data along with business travel data (if applicable); voluntary reporting could widen this to include emissions linked to water, waste, supply chain, digital footprint etc.

Who is exempt from SECR?

Small and medium sized businesses who employ less than 250 people or have a turnover less than £44 million are exempt from SECR. Companies that use less than 40,000 kWh of energy within the reporting period are also exempt.

do quoted companies report uk energy only?

Government guidance indicates quoted companies report global energy use and emissions disclosures within the Directors’ Report, while unquoted large companies and LLPs focus on UK energy use and emissions.

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