Governance & Policy
UK Streamlined Energy and Carbon Reporting (SECR)
Definition
Streamlined Energy and Carbon Reporting is a UK reporting framework, introduced in 2019, that requires quoted companies, large unquoted companies and large limited liability partnerships to disclose UK energy use, associated greenhouse gas emissions, an intensity ratio and energy efficiency actions in their directors' or energy and carbon report.
References
Scope, methodology and reporting requirements
Underlying emissions accounting framework
Overview
What it means
Carbon and energy disclosure sits inside mainstream annual filings for thousands of UK companies, using familiar GHG Protocol-based accounting.
How it is used
Finance teams compile SECR disclosures alongside financial statements; boards review intensity metrics; acquirers screen filings for energy data.
Why it matters
It normalised emissions reporting in UK corporate filings ahead of broader climate disclosure requirements and remains a baseline compliance duty.