ESG compliance
Does SECR apply to you? Find out in ten seconds
Then let ESGen gather the energy data, calculate the emissions and intensity ratio, and keep the method behind every figure.
In scope, meets the size test
You meet 2 of the three criteria. Two or more brings a large unquoted company or LLP into scope.
Indicative only, based on the published size criteria. It is not legal advice, confirm your position with your advisers.
The checker reflects the published size criteria and is indicative only. Company structure, group membership, and financial year can all affect the answer. Confirm your position with your advisers.
Five things the report must contain
Energy use, Scope 1 and 2 emissions, an intensity ratio, the method, and what you actually did about it. Toggle each to see the extract assemble.
Required disclosures
5/5Figures are illustrative.
An intensity ratio makes the number comparable
Per £m of turnover
The most common choice, and the easiest for readers of the accounts to interpret.
Per full-time employee
Useful for service organisations where headcount drives energy use more than revenue.
Per unit of production
Suits manufacturers, where output volume is the honest denominator.
You must report at least one. Reporting the same ratio year on year is what makes the trend meaningful.
Questions about SECR
What is SECR?
Streamlined Energy and Carbon Reporting requires in-scope UK companies and LLPs to disclose their energy use and greenhouse gas emissions in their annual report, alongside an intensity ratio and the energy efficiency actions they have taken.
Who has to report?
Quoted companies report regardless of size. Large unquoted companies and LLPs report if they meet at least two of three criteria: turnover of £36m or more, a balance sheet total of £18m or more, or 250 or more employees.
What if we use very little energy?
Organisations that consume 40,000 kWh or less over the reporting period may state that in their report rather than making the full disclosures.
What exactly must be disclosed?
UK energy use in kWh, Scope 1 and Scope 2 greenhouse gas emissions, at least one intensity ratio, the methodology used, and a narrative on the energy efficiency actions taken in the period. Quoted companies also report global energy use and emissions.
Is Scope 3 required?
SECR does not require full Scope 3 reporting. Business travel in vehicles the company owns or leases is captured for unquoted companies. Many organisations report more than the minimum because customers and investors ask for it.
Where does the disclosure go?
In the directors' report, or for LLPs the energy and carbon report, for the same financial year as the accounts.
How does ESGen help?
ESGen gathers the energy and activity data, applies recognised emission factors, calculates the intensity ratio, and retains the method and source behind each figure so the disclosure can be reviewed.
Start your journey now
See how ESGen turns meter readings and fuel records into a SECR disclosure you can sign off.