Streamlined Energy & Carbon Reporting
A mandatory UK disclosure regime requiring large companies and quoted groups to report energy and carbon data in their directors' report.
SECR is a mandatory disclosure regime applying to large UK companies, large LLPs and quoted groups. It was introduced in 2019 and replaced the older CRC Energy Efficiency Scheme. The disclosure sits inside the directors' report and must include:
- Total UK energy use in kWh, broken down by transport, electricity and gas/other fuel.
- Associated greenhouse-gas emissions in tonnes of CO2 equivalent.
- An intensity ratio appropriate to the business (per £m turnover, per FTE, per m², per unit of production).
- A narrative on the methodology used.
- A description of energy-efficiency action taken during the financial year.
An organisation is in scope if it meets two of three thresholds: 250+ employees, turnover above £36m, balance sheet above £18m; quoted companies are in scope regardless of size.
The disclosure is a directors' report addition, not a separate filing, but the underlying data must be defensible to your auditors. The data set typically does not reconcile cleanly to invoiced kWh without intervention — supplier portals are often incomplete, multi-site groups carry estimated reads, and acquired entities frequently bring inconsistent legacy data.
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Energy Savings Opportunity Scheme
ESOSA mandatory UK energy audit scheme for large undertakings, on a four-year cycle; Phase 4 compliance deadline is 5 December 2027.
Read definitionClimate Change Levy
CCLA UK environmental tax applied to non-domestic energy supply, charged per unit of electricity, gas, LPG and solid fuel.
Read definitionRenewable Energy Guarantees of Origin
REGOA certificate issued by Ofgem evidencing one MWh of renewable electricity generation; underpins UK green tariff claims.
Read definitionTPI Code of Practice
The voluntary industry code that sets standards for third-party intermediaries (energy consultants); a stepping-stone to the future statutory regime.
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