SECR is the UK framework, in force since 2019, that puts energy and carbon figures into company annual reports. It covers energy use, Scope 1 and 2 emissions, an intensity ratio and a narrative on efficiency actions. The SECR compliance page explains which of those figures Aqueduct measures.

Does SECR require external assurance?

No. Government guidance sets out assurance as an option companies may choose, not a requirement. Many companies still seek limited assurance because the figures sit in the annual report, and assurers look for a traceable trail from each reported total back to meters and invoices.

Where does the SECR disclosure appear?

In the directors' report filed with the annual accounts at Companies House, or the equivalent report for an LLP. Quoted companies place it in the same report alongside other climate disclosures, which keeps it close to frameworks such as TCFD and ISSB S2.

How do SECR figures relate to the GHG Protocol?

SECR emissions are usually calculated with GHG Protocol methods: fuels burned on site are Scope 1 and purchased electricity is Scope 2. Aqueduct supplies the metered energy by fuel and site, and the company applies the conversion factors its stated methodology names.

Glossary

Energy standards and regulation

What is SECR?

Definition

SECR, Streamlined Energy and Carbon Reporting, requires UK quoted companies, large unquoted companies and large LLPs to disclose energy use and greenhouse gas emissions in their annual reports.

Companies in scope

Quoted companies report UK and global energy use and emissions. Large unquoted companies and large LLPs report UK energy use and associated emissions, including a small amount of business travel. Per the 2026 DESNZ post-implementation review, large means meeting at least two of three size tests, one of which is 250 or more employees, and the review recommends retaining the requirements.

Thresholds and timing

Applies to financial years beginning on or after 1 April 2019
A company that used 40,000 kWh or less in the period may state that and omit detailed figures
Every in-scope entity gives at least one intensity ratio
Disclosures include a narrative on energy efficiency actions and the methodology used

Data for the intensity ratio and the efficiency narrative

Aqueduct totals metered electricity and gas by site across the financial year, and floor area per site supports a per square meter intensity ratio. The grid carbon factor on the electric twin is for operational tracking; published figures should use the conversion factors the company's methodology names. Verified results of efficiency projects give the narrative real numbers.

What is SECR?

Companies in scope

Thresholds and timing

Data for the intensity ratio and the efficiency narrative

SECR: common questions

See Aqueduct on your own facility.