SECR · Streamlined Energy and Carbon Reporting

SECR reporting, without the consultant.

In short

SECR requires qualifying UK companies to disclose their energy use and carbon emissions in their Directors’ Report. Emissio produces the Scope 1 and Scope 2 figures, an intensity ratio, and a methodology statement — GHG Protocol aligned, DEFRA 2025 factors — the same day, ready to drop into your accounts.

Start your SECR figures
Who must report

Quoted companies, and large unquoted companies and LLPs

All quoted companies report under SECR. Large unquoted companies and LLPs must report if they meet at least two of these three thresholds in a financial year:

  • 250 or more employees
  • Annual turnover over £36 million
  • Balance sheet total over £18 million

SECR has been in force since April 2019 and disclosures are made within the Directors’ Report in your annual accounts.

What a SECR disclosure requires

The figures you need to disclose

UK energy use in kWh
Total energy consumption from gas, purchased electricity, and transport fuel for the reporting period.
Scope 1 and Scope 2 emissions
The greenhouse gas emissions associated with that energy use, reported in tonnes of CO2 equivalent (tCO2e).
At least one intensity ratio
An emissions figure expressed against a business metric, such as tCO2e per employee or per £m turnover.
Energy efficiency actions
A narrative of the energy efficiency measures taken during the reporting year.
Methodology statement
The methodology used to calculate the figures — for Emissio, the GHG Protocol with DEFRA 2025 factors.
Prior-year comparison
After your first year, the previous year’s figures alongside the current year for comparison.
Emissio provides SECR-ready figures and methodology. The report is self-reported and not third-party verified; your company remains responsible for filing its own accounts and disclosures.
Questions

SECR questions

What is SECR?
SECR stands for Streamlined Energy and Carbon Reporting. It is a UK framework, in force since April 2019, that requires qualifying companies to disclose their UK energy use and carbon emissions within their annual Directors’ Report.
Which companies have to report under SECR?
All quoted companies must report. Large unquoted companies and LLPs must report if they meet at least two of three thresholds in a financial year: 250 or more employees, annual turnover over £36 million, or a balance sheet total over £18 million.
What does a SECR disclosure have to include?
UK energy use in kWh, the associated Scope 1 and Scope 2 greenhouse gas emissions in tCO2e, at least one intensity ratio, a narrative of energy efficiency actions taken, and the methodology used. After the first year, prior-year figures are shown for comparison.
Can Emissio produce my SECR figures?
Emissio calculates your Scope 1 and Scope 2 emissions and energy use using the GHG Protocol standard and DEFRA 2025 factors, and presents them with an intensity ratio and methodology — the figures you need for your Directors’ Report. The report is self-reported; your company files its own accounts.
Is the report third-party verified?
No. Emissio reports are self-reported and not subject to third-party verification or assurance. SECR does not require independent verification, but every Emissio report includes a clear methodology statement.
How much does it cost and how long does it take?
Pricing is by company size — SECR-qualifying businesses generally fall in the higher employee bands, and businesses of 500+ employees are priced individually. The figures are produced the same day. Use the calculator for your exact price; prices exclude VAT.
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Emissio reports are self-reported and not third-party verified. They follow the GHG Protocol Corporate Accounting and Reporting Standard using UK Government DEFRA 2025 conversion factors. This page is guidance, not legal or accounting advice. Last updated June 2026.