UK SECR

Streamlined Energy and Carbon Reporting (SECR) is the UK framework that requires qualifying companies and limited liability partnerships to report energy and carbon information within their annual reports. It replaced and broadened earlier mandatory carbon reporting and the CRC Energy Efficiency Scheme.

Companies in scope typically report their UK energy use, associated greenhouse gas emissions, at least one intensity ratio, and information on energy efficiency actions taken during the year. The thresholds distinguish quoted companies, large unquoted companies, and large LLPs, with slightly different requirements for each group.

SECR sits within UK company reporting law, and the UK has separately been developing broader sustainability disclosure requirements aligned with the ISSB standards, so SECR is best understood as one established piece of a wider and evolving UK disclosure landscape.

SECR supports demand for energy and carbon accounting skills in UK finance and sustainability teams.