Who has to comply?

All UK businesses in the following three categories have to comply, unless they meet certain exemption criteria:

  • Quoted companies (i.e. listed on the stock market)
  • Large unquoted companies
  • Large limited liability partnerships (LLPs)

Companies and LLPs are defined as large if they meet two or more of the following criteria:

  • a turnover of £36 million or more;
  • a balance sheet of £18 million or more; or
  • 250 employees or more.

Large unquoted companies and LLPs are exempt from reporting if they can show that their energy use is less than 40 MWh over the reporting period. Public sector organisations are also exempt. Private sector organisations which fall outside of the scope of the regulations are encouraged to voluntarily report in a similar manner.

What are the requirements?

According to the UK’s SECR legislation, quoted companies must report:

  • Scope 1 and 2 emissions. They are encouraged to also report Scope 3 emissions, but this is voluntary.
  • At least one intensity ratio. Intensity ratios compare emissions data with an appropriate business metric or financial indicator, such as sales revenue or square meters of floor space.
  • Energy efficiency actions. A narrative description of the principal measures taken for the purpose of increasing the businesses’ energy efficiency in the relevant financial year.
  • Methodologies. What types of methodologies are taken to calculate the disclosures.
  • Previous year’s energy use. Figures outlining the previous year’s energy use and GHG emissions (except in the first year).

Large unquoted companies and LLPs  must report:

  • UK energy use (as a minimum gas, electricity and transport, including UK offshore area) and associated GHG emissions.
  • At least one intensity ratio. Intensity ratios compare emissions data with an appropriate business metric or financial indicator, such as sales revenue or square meters of floor space.
  • Energy efficiency actions. A narrative description of the principal measures taken for the purpose of increasing the businesses’ energy efficiency in the relevant financial year.
  • Methodologies. What types of methodologies are taken to calculate the disclosures.
  • Previous year’s energy use. Figures outlining the previous year’s energy use and GHG emissions (except in the first year).

Go to report