SECR energy and carbon figures you can trace to a meter
SECR requires quoted companies, large unquoted companies and large LLPs to report energy use, emissions, an intensity ratio and efficiency actions in their annual report. Aqueduct supplies the metered kWh by site and fuel that every one of those figures starts from.
Who has to report
Quoted companies report global energy and emissions with the UK share stated. Unquoted companies and LLPs report UK figures unless they meet two or more of these: turnover of £36 million or less, a balance sheet of £18 million or less, 250 employees or fewer. SECR keeps these limits even though Companies Act size limits rose in April 2025.
A company that used 40,000 kWh or less of UK energy in the year can say so and skip the figures. The rules have applied to financial years starting on or after 1 April 2019.
What the report must contain
Paragraph numbers refer to Schedule 7 of SI 2008/410, as inserted by the 2018 SECR regulations.
| Requirement | What it asks for | Data Aqueduct supplies |
|---|---|---|
| Para 20D(3), energy | UK energy in kWh from gas, transport fuel and purchased electricity. | Electricity and gas meters by site, rolled up to the company total. |
| Para 20D(1) and (2), emissions | Tonnes CO2e, split into combustion and purchased electricity. | The same kWh, ready for the conversion factors your team applies. |
| Para 20G, intensity ratio | At least one ratio of emissions to a quantifiable factor. | Consumption per square meter, per unit or per site, from the metered totals. |
| Para 20D(4), efficiency action | The principal measures taken to improve efficiency in the year. | Savings per measure, compared with a weather-normalized baseline. |
| Para 20H, prior year | Last year's figures alongside this year's. | Two years of history held per site, on the same meter basis. |
Thresholds and dates
UK energy use at or below which the figures can be omitted.
Source: SI 2008/410, Sch 7 Part 7ATurnover, balance sheet and employee limits; meet two and you are out of scope.
Source: SI 2008/410, para 20CPost-implementation review rated SECR fit for purpose; the government recommends amending it with clearer guidance.
Source: Regulatory Policy CommitteeSources3 references cited on this page
sites in 21 countries run on Aqueduct.
and 9 clinics in one of India’s top hospital chains.
US airport running water intelligence on Aqueduct.
of commercial real estate under Aqueduct.
FMCG manufacturing campus.
operations run on Aqueduct.
Related
Common questions
Not by name. In practice the combustion figure maps to Scope 1 and the electricity figure to location-based Scope 2, and the government guidance uses those terms. Aqueduct keeps those two quantities separate by site and month.
Yes. Any quantifiable factor is allowed, such as revenue, floor area, headcount or output. Choose one that stays comparable from year to year, and Aqueduct can produce several ratios from the same metered totals to test which works.
No. SECR is a yearly disclosure in the annual report, while ESOS is an energy audit every four years. Both draw on the same metered energy by site and fuel, so one dataset can serve both. See ESOS.
Yes, but bills cover accounts rather than sites and rarely line up with the financial year, so figures need apportioning. Interval meter data can be cut to the exact reporting period by site, and Aqueduct holds earlier years so the comparison uses like data.
See Aqueduct on your own facility.
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