Carbon emissions trading and reporting schemes

Streamlined Energy and Carbon Reporting (SECR)


Companies which are listed on the United Kingdom Stock Exchange have particular requirements for reporting on energy use and carbon emissions.

What is Streamlined Energy and Carbon Reporting?

The Streamlined Energy and Carbon Reporting (SECR) regulations require all UK quoted companies to report on their global energy use in addition to greenhouse gas emissions in their annual Directors’ Report.

Large unquoted companies and limited liability partnerships are also required to disclose their annual energy use and greenhouse gas emissions (GHG) and related information.

All other companies are encouraged to report similarly, although this remains voluntary.

SECR is a successor scheme to the Carbon Reduction Commitment (CRC) which ended in 2019, although the requirements are not identical.

How to comply with Streamlined Energy and Carbon Reporting

Companies in scope need to include SECR information in their Directors’ Report, or an Energy and Carbon Report for LLPs. This is for financial years beginning from 1 April 2019.

Your company needs to report on:

  • your total energy use 
  • Scope 1 and Scope 2 emissions, with the methodology used
  • energy efficiency measures taken in the last year
  • data on previous year (after first year reporting)

Find out more about Streamlined Energy and Carbon Reporting requirements.