UK · regulation

Streamlined Energy and Carbon Reporting (SECR)

Companies (Directors' Report) and LLP (Energy and Carbon Report) Regulations 2018 (SI 2018/1155)

In forceApplies 2019-04-01

Scope

Quoted companies (global); large unquoted companies/LLPs meeting 2 of 3: >£36m turnover, >£18m balance sheet, >250 employees

Penalties

Standard CA 2006 filing enforcement (Companies House / FRC)

Last verified

2026-08-22

In plain language

What this law does

Annual energy-and-emissions reporting in the Directors' Report: UK energy use, Scope 1+2 emissions, at least one intensity ratio, energy-efficiency actions and methodology.

Core obligations

UK energy use (kWh); Scope 1+2 (tCO₂e); intensity ratio; energy-efficiency narrative; methodology statement

Dictionary

Terms defined in this law

UK energy useSECR
Associated GHG emissionsSECR
Intensity ratioSECR
Energy efficiency actionSECR
Unquoted CompanySECR

Claims

Claims connected to this source

Reviewed claim links will appear here.