Streamlined Energy and Carbon Report

Streamlined Energy and Carbon Report (SECR)

The UK Government announced a new mandatory Streamlined Energy and Carbon Reporting (SECR) framework for all large UK businesses to take effect in 2019.


What is SECR?

SECR stands for Streamlined Energy and Carbon Report. The new mandatory reporting framework will replace the CRC Energy Efficiency Scheme (CRC EES) and extend the scope of the existing Mandatory Carbon Reporting (MCR) regulations for listed companies to all large organisations.

“The UK government recognised that the range of energy efficiency policies can create complexity and add burden to business consumers.” Claire Perry, Minister of State for Energy and Clean Growth

This is the basis on which the Government have decided that they needed to reform the way in which the UK’s energy and carbon reporting will be managed going forward.

What is changing?

From April 1st, 2019 the new reporting requirements are set to begin but companies don’t have to report anything until the end of a complete financial year following this date; April 2020. For Instance, with the introduction of the SECR some of the initial changes will include:

  • Ending the CRC Energy Efficiency Scheme after phase 2 (October 2019); final reporting year runs from April 2018 – March 2019
  • Absorbing the CRC costs by uplifting Climate Change Levy (CCL) rates from April 2019

Some key features of the new SECR scheme are:

  • Eligible unquoted companies will be required, where practical, to report their UK energy use and associated emissions, as well as an intensity metric.
  • Energy use for unquoted companies covers electricity, gas and transport (road, rail, air and shipping) as a minimum.
  • The UK quoted companies will still be required to disclose Scope 1 and 2 emissions with Scope 3 being optional, plus an intensity metric.
  • There will be a new requirement for quoted companies to report on global energy use.
  • After the first year of qualification, companies will also be required to publish the previous year’s emissions and energy use information alongside the latest figures.
  • A ‘narrative commentary’ on energy efficiency action taken in the previous financial year will also be required. However, it is not necessary to disclose ESOS recommendations, unless the business decides to do so.
  • As some information can be sensitive, there is an exemption from disclosing information which would be seriously prejudicial to the interests of the company.
  • Businesses that are covered by a parent company’s report will not be required to report separately.

Who is affected?

The SECR will impact a lot more companies than the previous mandatory reporting schemes; around 11,900 UK companies will now need to comply.

This is significantly higher than the ~4,000 under CRC and ~1,200 under the current Greenhouse Gas Emissions scheme.

Qualifying criteria is based on the Companies Act definition of ‘large businesses’:

  • All companies listed on the stock exchange
  • Large UK incorporated unquoted firms with at least 250 employees or an annual turnover greater than £36m, and an annual balance sheet total greater than £18m
  • Companies using less than 40,000 kWh of energy in the reporting year will be exempt regardless of listing.

How Pulse can help:

If your company needs to report under the SECR, it is important to start preparing as soon as possible to make the transition a smooth process. In partnership with our accredited reporting consultant’s Lead Assessor, Pulse Business Energy can:

  • Apply a similar strategy to CRC, accounting for the new requirements specific to the SECR
  • Help your business to prepare for the impending SECR by analysing your portfolio’s carbon footprint
  • Help your business to get started with a simplified process, enabling more accurate comparisons for future reporting periods


Do you need advice on Energy and Carbon Report? Talk to our experts:


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