SECR Reporting Services for UK Businesses

Q: Who has to comply with SECR?

SECR applies to quoted companies, and to large unquoted companies and large LLPs that meet 2 of 3 thresholds (turnover, balance sheet total, employee count). Some exemptions apply (including “low energy users”).

Q: What is the low energy user exemption (40,000 kWh / 40 MWh)?

If your organisation uses 40,000 kWh (40 MWh) or less of energy in the reporting period, you can be exempt from detailed SECR reporting — but you must still include a statement confirming low energy use in the relevant report.

Q: What must be included in an SECR disclosure?

Typically: energy use, associated GHG emissions, at least one intensity ratio, a narrative on energy efficiency actions taken, plus the methodology used (and comparative figures where applicable).

Q: Do we need to include previous year figures?

Yes — SECR generally requires previous year comparative figures for energy use and emissions, except in your first year of reporting.

Q: Where does SECR sit in our annual reporting?

For companies, SECR disclosures sit within the Directors’ Report (as part of your annual reporting). LLPs provide an Energy and Carbon Report as required under the regulations.

Q: Do we need independent assurance?

No, independent assurance isn’t legally required for SECR. However, it’s often treated as good practice, especially where stakeholders or audit teams want additional confidence in the figures and methodology.

We prepare audit-ready Streamlined Energy & Carbon Reporting (SECR) disclosures for your Directors’ Report, including energy consumption, emissions calculations and intensity ratios, fully compliant with UK regulations.

SECR reports prepared since 2019
Support for single-site and multi-site organisations across multiple sectors
Personal consultant support from data collection to final submission
Directors’ Report wording included
SECR emissions calculations using UK Government conversion factors

Discuss your SECR reporting requirements

Do we need to comply with SECR?

Our SECR support is designed for, finance teams, company secretaries, sustainability managers and compliance teams.

What is SECR Reporting?

Streamlined Energy and Carbon Reporting (SECR) is a UK government framework introduced in April 2019 to increase transparency around organisational energy consumption and greenhouse gas emissions. The legislation requires eligible companies and limited liability partnerships to publicly disclose their annual energy use, associated carbon emissions, and energy efficiency measures within their Directors’ Report.

SECR builds upon previous reporting requirements, including mandatory greenhouse gas reporting for quoted companies, whilst extending these obligations to a much broader range of large UK businesses. The framework is designed to drive awareness of energy costs, encourage emissions reductions, and support the UK’s commitment to achieving net zero by 2050.

Full details are available in the UK Government SECR guidance.

Who Needs to Comply with SECR Regulations?

You’ll typically be in scope if you are:

A quoted company, or
A “large” unquoted company / large LLP meeting two of the following thresholds:
£36m+ annual turnover
£18m+ balance sheet total
250+ employees

Low energy user exemption:
If you consume 40 MWh (40,000 kWh) or less, you can be exempt from detailed disclosures, but you still need to state that you’re a low energy user in the relevant report.

Not sure if you qualify? We can carry out a quick SECR eligibility check based on your latest accounts and energy data.

What Must Be Included in an SECR Report?

For unquoted companies and LLPs, SECR disclosures include:

UK energy use (as a minimum: purchased electricity, gas and transport)
Associated greenhouse gas emissions
At least one intensity ratio
Previous year’s figures (except in the first year)
A description of energy efficiency actions taken in the reporting year
The methodology used for calculations

For quoted companies, disclosures include:

Emissions from activities the company is responsible for + purchased energy (often described as Scope 1 & 2)
At least one intensity ratio
Previous year’s figures (except first year)
The methodology used for calculations
Plus additional energy-use and UK proportion statements for financial years starting on/after 1 April 2019

Our SECR emissions calculations follow the UK Government greenhouse gas conversion factors for company reporting, which is published annually.

Our SECR Reporting Service

We provide an end-to-end service from scope confirmation through to final SECR disclosure wording.

What you get:

SECR scoping + boundary check (group vs entity, UK vs global as relevant)
Simple data request template (electricity, gas, transport fuels)
Calculated energy totals + emissions
Intensity ratio options suitable for your business
Draft Directors’ Report disclosure text (board/audit-friendly)
Final QA checklist and review call

Step 1 – Eligibility check and reporting approach

Confirm whether you’re in scope (including low energy user check)
Agree reporting boundary and the most appropriate intensity metric

Step 2 – Data collection and validation

We provide templates to streamline data capture
We validate inputs for gaps/oddities before calculating

Step 3 – Calculations, ratios and narrative drafting

Energy and emissions calculations
Intensity ratios
“Energy efficiency actions” narrative aligned to the reporting yea

Step 4 – Final SECR pack for filing

Final disclosures + methodology wording ready for your annual report

Why choose Smart GreenTech Solutions for SECR Reporting?

Smart GreenTech Solutions is an independent building performance and sustainability consultancy with a strong track record in SECR reporting, TM44 air conditioning inspections, ESOS audits and wider energy efficiency work

Organisations choose us for SECR reporting services because we offer:

Specialist compliance expertise
SECR, ESOS, TM44 and related energy and carbon regulations are a core part of our consultancy work.
Experience across sectors
We work with organisations in manufacturing, services, technology, real estate, logistics and the public sector, adapting our approach to different operational realities.
End to end service
From data collection to final submission, we handle everything while you focus on running your business.

Audit-ready outputs
Our work is fully documented, with clear assumptions and evidence that can be shared with internal assurance teams and external auditors.
Practical, business-focused advice
We focus on producing reporting that is compliant and useful, helping you identify opportunities to reduce energy use, emissions and cost.
Integrated support with other compliance duties
Because we also specialise in ESOS, TM44, IAQ and wider energy efficiency, we can make sure your SECR work joins up with your broader compliance and carbon reduction strategy.

There is no legal requirement for independent assurance of SECR data, but it’s encouraged as good practice, especially where audit scrutiny is high.

Voluntary independently verified data is beneficial to both internal decision-making and for external stakeholders.

Read our client reviews