Scope
Quoted companies (global); large unquoted companies/LLPs meeting 2 of 3: >£36m turnover, >£18m balance sheet, >250 employees
UK · regulation
Streamlined Energy and Carbon Reporting (SECR)
Companies (Directors' Report) and LLP (Energy and Carbon Report) Regulations 2018 (SI 2018/1155)
Penalties
Standard CA 2006 filing enforcement (Companies House / FRC)
Last verified
2026-08-25
In plain language
What this law does
Annual energy-and-emissions reporting in the Directors' Report: Dictionary termUK energy useelectricity, gas and transport fuel consumed in the UK, reported in **kWh**.Read the full definition , Scope 1+2 emissions, at least one Dictionary termIntensity ratioat least one ratio expressing emissions per unit of business activity (e.g., tCO₂e per £m turnover, per employee, per m² floor area); methodology must be stated.Read the full definition , Dictionary termEnergy efficiencyEnergy efficiency is the reduction of energy input needed to deliver the same or improved service, output or function.Read the full definition actions and methodology.
Formal requirements
What the law requires
Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.
Disclosure requirements
Dictionary termEnergy efficiencyEnergy efficiency is the reduction of energy input needed to deliver the same or improved service, output or function.Read the full definition action — narrative of principal measures taken in the year to improve energy efficiency.
SECR · instrument-level citation
Dictionary
Key terms for this law
Terms with a retained, published connection to this legal source.