The UK introduced SECR in 2019 to expand the number of companies required to disclose energy use and carbon emissions in their annual report. The policy replaced the CRC Energy Efficiency Scheme and affects approximately 12,000 UK businesses.
SECR data is included in your Directors’ Report and published on Companies House, where it is read by auditors, investors, customers, and journalists. The numbers have to hold.
What legislation applies to your business?
SECR compliance is required if your company is quoted, i.e., listed on a public exchange. Large and unquoted or LLPs (large limited liability partnerships) also need to comply if they meet at least two of the following conditions:
£36M
or more in annual turnover
£18M
or more on the balance sheet
250
or more employees
Comply or explain. SECR includes a provision allowing companies to omit information where it is not reasonably practicable to obtain it, provided the omission is clearly explained in the report.
There is no third-party certification requirement. SECR data is not externally audited, but the report is published on Companies House where it is subject to scrutiny. Customers using Normative receive validation from a named GHGP-certified Climate Strategy Advisor before submission, included in their licence.
The UK Sustainability Reporting Standards (UK SRS) were finalised in February 2026. UK-incorporated listed companies report against UK SRS for accounting periods starting on or after January 1, 2027, with first reports due in 2028. Large unquoted companies and LLPs continue to report under SECR while the FCA finalises scope for the next waves.
UK SRS is more demanding than SECR. The new standard requires:
The companies best positioned for UK SRS are the ones with clean, auditable SECR data today. Normative supports both frameworks from the same platform, with no migration project required.
Your SECR data lives in the same platform as your full carbon inventory. When your footprint is complete, generate the report straight away.
What the Normative SECR export covers:
Why it stands up to scrutiny:
SECR in production: Pod, a UK EV-charging provider, uses Normative to manage their full Scope 1, 2, and 3 footprint and underpin SECR and TCFD compliance.
The export is enough. It covers all required disclosures: energy consumption by scope, greenhouse gas emissions by scope, at least one intensity ratio, and a methodology summary. There is no third-party certification requirement for SECR. Every Normative SECR report is reviewed by your named GHGP-certified Climate Strategy Advisor before submission, and that validation is included in your licence fee. Customers who used to pay a separate consultant for SECR services no longer need to.
For quoted companies, you report global energy use and global Scope 1 and 2 emissions. For large unquoted companies and LLPs, you report UK energy use and the associated emissions. Normative’s SECR report separates UK and international figures automatically, based on how your footprint is structured.
Grey fleet refers to business travel in employee-owned or rental vehicles where the company is responsible for purchasing the fuel. For unquoted companies, grey fleet is a required disclosure. Normative includes grey fleet in the SECR report when the relevant data has been uploaded.
Normative’s platform flags data gaps before you generate your report. Your Climate Strategy Advisor will work with you to resolve any missing data points ahead of your deadline. We recommend running your SECR report well in advance of your submission date, to allow time to address any issues.
Yes. SECR remains the applicable requirement today. UK SRS applies to UK-incorporated listed companies for accounting periods starting on or after January 1, 2027, with first reports due in 2028. Large unquoted companies and LLPs continue under SECR while the FCA finalises scope for the next waves. Starting with audit-grade SECR data now puts you in a much stronger position for whichever framework you transition into, on the same Normative platform.