SECR Reporting Explained: Who Must Report and What to Include
SECR (Streamlined Energy and Carbon Reporting) requires UK quoted companies, and large unquoted companies and LLPs, to report their energy use and greenhouse gas emissions in their annual report. A company is large if it meets two of three tests: turnover of £36m or more, balance sheet of £18m or more, or 250 or more employees. Scope 3 is optional.
Last updated 26 October 2026 · By Tom Wilford, Founder, Ella
Get startedWho has to report
| Organisation | In scope if |
|---|---|
| Quoted companies | Always, reporting global energy use and emissions |
| Large unquoted companies | Two of three: £36m turnover, £18m balance sheet, 250 employees |
| Large LLPs | Same two-of-three tests |
| Low energy users | Exempt if UK energy use is 40,000 kWh or less, but must state the exemption |
What you must report
Where and when it goes
How to get it done
What is changing
How Ella helps
Carbon & Net Zero
Ella collects your energy and travel data, calculates Scope 1, 2 and 3 emissions and drafts your reduction plan.
ESG Reporting
Produce SECR disclosures and wider ESG reports from the same data, ready for review.
ESG strategy and materiality
Run a double materiality assessment and set the priorities your ESG reporting builds on.
Related resources
Carbon Reduction Plan Template (PPN 006)
A Carbon Reduction Plan (CRP) is a short public document that suppliers bidding for UK government contracts worth over £5m a year must publish. It commits to net zero by 2050, reports Scope 1, Scope 2 and five Scope 3 categories against a baseline, lists reduction measures and is signed by a director.
PPN 006 Explained (Formerly PPN 06/21)
PPN 006 is the UK procurement policy note requiring suppliers bidding for central government contracts worth over £5m a year to publish a Carbon Reduction Plan. It replaced PPN 06/21 for procurements started from 24 February 2025, under the Procurement Act 2023. The content requirements are unchanged and assessment is pass or fail.
Frequently Asked Questions
Does SECR include Scope 3?
Scope 3 is optional under SECR. You must report Scope 1 and 2 emissions and energy use.
When are SECR reports due?
With your annual report and accounts, so the deadline follows your Companies House filing date.
Do charities have to report under SECR?
SECR applies to quoted companies, large unquoted companies and large LLPs. A charity is caught only if it is set up as one of those entities and meets the size tests.
Does the public sector report under SECR?
No. Public sector bodies follow separate government reporting requirements.
What is the SECR low energy exemption?
Companies using 40,000 kWh of energy or less in the UK in the period can be exempt, but must state that they qualify.
Did the April 2025 threshold changes affect SECR?
No. The SECR thresholds stayed at £36m turnover, £18m balance sheet and 250 employees, even though general company size thresholds rose.
What intensity ratio should I use?
Any ratio that suits your business, commonly tCO2e per £m revenue, per employee or per square metre. Keep it consistent year to year.
Can Ella prepare our SECR report?
Yes. Ella collects your energy data, calculates Scope 1 and 2 emissions with current conversion factors and drafts the SECR disclosure for review.