What is SECR (Streamlined Energy and Carbon Reporting)?
UK legislation requiring large companies and LLPs to report their energy use and carbon emissions in their annual reports. SECR applies to organisations meeting two of three criteria: 250+ employees, £36m+ turnover, or £18m+ assets.
Why it matters
SECR places a legal obligation on qualifying UK businesses to include energy and carbon data in their directors' report. Non-compliance risks regulatory action and reputational damage. The requirement also drives demand for consistent carbon data from subsidiaries and business units.
Example
A group of companies with 300 employees and £40m turnover includes a SECR-compliant section in its annual accounts, reporting total energy consumption of 2.1 GWh and associated emissions of 420 tCO₂e.
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