What does SECR stand for?

SECR stands for Streamlined Energy and Carbon Reporting. It is a UK requirement for annual energy and emissions disclosure by qualifying companies and LLPs.

Who must report under SECR?

UK quoted companies, and large unquoted companies and LLPs that meet company law size thresholds. Check current guidance for exemptions.

What is an intensity ratio in SECR?

It is a ratio that relates emissions to a business metric, such as per employee, per unit of revenue or per square meter. Each in-scope organization must include at least one.

How does Aqueduct help with SECR?

Aqueduct supplies metered energy by site and verified results of efficiency actions. The company prepares and publishes the disclosure.

Glossary

Energy standards and regulation

What is SECR?

Definition

SECR is Streamlined Energy and Carbon Reporting, the UK framework that requires quoted companies and large unquoted companies and LLPs to disclose energy use, greenhouse gas emissions, an intensity ratio and energy efficiency actions in their annual reports. The disclosure is made each financial year.

What it is

SECR took effect for financial years starting on or after 1 April 2019. It sits within company reporting law, so disclosures appear in the directors' report or equivalent each year.

Quoted companies report global emissions, while large unquoted companies and LLPs report UK energy use and associated emissions as a minimum. All in-scope organizations include at least one intensity ratio, such as emissions per employee or per square meter, and a narrative on energy efficiency actions taken during the year.

Who it applies to / where it is used

SECR applies to UK quoted companies, and to large unquoted companies and LLPs that meet the size thresholds in company law. Real estate owners, manufacturers, retailers, healthcare groups and universities with corporate structures are often in scope. Check current guidance for the thresholds and exemptions.

How it is measured / what evidence it needs

Disclosures are based on the reporting year's energy use. Estimates are allowed in some cases, but measured data is stronger and easier to defend.

Annual energy use by source, such as electricity, gas and transport fuel
Scope 1 and Scope 2 emissions calculated with recognized factors
At least one intensity ratio
A description of energy efficiency actions taken
The methodology used

How Aqueduct helps

Aqueduct supplies metered energy and carbon inputs per site, exportable for the annual report. Your finance or sustainability team prepares the disclosure.

Metered electricity and gas by site over the reporting year
Intensity denominators such as floor area tracked alongside consumption
Verified results of efficiency actions through aQ EnergySmart for the narrative
Exports through aQ Assurance for carbon accounting tools