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Ready for Streamlined Energy and Carbon Reporting (SECR)?

Businesses in scope for Streamlined Energy and Carbon Reporting (SECR) will be starting to give serious consideration to how and what they are going to include in their upcoming Directors’ Report.

Who does SECR affect?

If you have two or more of the following, then you’re probably in scope:

  • turnover of £36 million or more
  • balance sheet total of £18 million
  • 250 employees or more

Also, if your business was recently involved in ESOS, it’s likely that you’re in SECR too.

What should business be doing?

Here at Tricarbon, our recent work supporting clients through ESOS has lead us to believe that there’s a lot of businesses that might not be quite ready for what SECR has got to throw at them.

SECR requires businesses to report 12-months of energy data (for grid electricity, natural gas and transport as a minimum) and to calculate the associated greenhouse gases. It also asks businesses to define an intensity metric, to identify the calculation methodologies used, and to set out a narrative of their approach to energy efficiency. This must then be disclosed as part of the Directors’ Report and aligned with the usual financial information.

Businesses should give consideration to the lead times necessary to meet these requirements. This is especially important if you don’t routinely measure your energy consumption or calculate your greenhouse gas emissions. It’s also likely that auditors and accountants will want to review the SECR details and the data behind it. Any businesses choosing to disclose their SECR data in Annual Reports will also need to add additional pages and provide guidance to investors.

It’s time to put a plan in place to ensure these tasks are completed effectively and in good time. Consider it an opportunity to understand and fine tune your operations. Tricarbon can help, so feel free to get in touch and arrange an initial discussion. Give Damian Burton a call on 0161 226 4090 or email

You can find more information on Streamlined Energy and Carbon Reporting (SECR) here.


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