01 / Boundary
Define what is included
Support with reporting periods, included entities, site lists, operational areas, exclusions and internal data ownership.
SECR reporting support
SECR reporting support built around evidence, governance and defensible reporting.
Switch Neutral helps UK organisations prepare clear Streamlined Energy and Carbon Reporting outputs, including energy consumption schedules, emissions calculations, evidence packs, methodology notes and disclosure support.
Switch Neutral is part of the Switch Group, which includes CNG Switch. We do not provide assurance, verification, certification, carbon neutral certification or net zero certification. Directors remain responsible for statutory sign-off.
Governance-led reporting
SECR is not just an emissions calculation.
For many organisations, the difficulty is not only producing a final emissions figure. The harder part is proving how that figure was built, which data was used, which assumptions were made and whether the reporting boundary is clearly documented.
Switch Neutral supports SECR preparation with a professional reporting structure that can be reviewed by finance teams, directors and other internal stakeholders.
What SECR reporting is
Streamlined Energy and Carbon Reporting support for UK statutory reporting preparation.
SECR stands for Streamlined Energy and Carbon Reporting. It is a UK statutory reporting framework requiring qualifying organisations to disclose energy use and associated greenhouse gas emissions within their annual reporting.
02 / Calculation
Build the emissions schedules
Energy consumption and emissions calculations prepared using relevant UK Government conversion factors for the reporting period.
03 / Evidence
Document the reporting basis
Evidence packs and methodology notes designed to make source data, assumptions and calculation logic easier to review.
Common reporting risks
Why SECR projects become difficult.
Weak SECR outputs usually come from weak reporting controls behind the final number: unclear data ownership, incomplete records, inconsistent assumptions or a poor evidence trail.
01
Energy data is split across suppliers, meters, sites, departments and billing periods.
02
The reporting boundary is unclear, especially where there are multiple entities or locations.
03
Conversion factors are applied without clear references to the reporting period or source type.
04
Assumptions, estimates and exclusions are not recorded clearly enough for later review.
05
Draft disclosure wording is prepared without enough supporting calculation detail.
Consultancy process
A structured SECR process from data request to reporting pack.
The aim is to create a cleaner reporting process, not just a single emissions total. Each stage is designed to improve traceability, reviewability and internal confidence.
Data request
We identify the energy and activity data required for the reporting period, including source documents, supplier records and site-level information where available.
Data mapping
We map available data by entity, site, meter, fuel type, source, reporting period and evidence quality.
Calculation schedules
We prepare emissions calculations using relevant DEFRA and DESNZ conversion factors, with clear calculation logic.
Methodology notes
We document boundaries, exclusions, assumptions, estimates, source limitations and conversion factor selection.
Evidence pack
We organise supporting schedules and source mapping so internal stakeholders can understand the basis of the output.
Disclosure support
We provide draft disclosure wording support for review before statutory sign-off and final filing decisions.
Who this support is for
For UK organisations that need a more controlled SECR reporting process.
SECR reporting support may be relevant for quoted companies, large unquoted companies and large LLPs that need structured assistance with emissions calculations, energy use schedules and disclosure preparation.
Switch Neutral does not determine legal responsibility for filing or statutory eligibility. Organisations should confirm their reporting obligations with their accountant, auditor, company secretary or legal adviser where required.
Director responsibility remains with the organisation
SECR information is included within statutory reporting for qualifying organisations. Directors remain responsible for statutory sign-off, filing decisions and final disclosure wording.
SECR deliverables
What a SECR support pack can include.
The exact output depends on your organisation, reporting period and available evidence, but a SECR support pack can include a clear working structure for internal review.
Reporting period summary
Clear summary of the period covered, reporting basis and included operational areas.
Entity and site structure
Included entities, sites, meters, operational areas and exclusions documented in one place.
Energy consumption schedules
Mapped electricity, gas, transport fuel or other relevant energy consumption records.
Emissions calculations
Calculated emissions by source and scope, with appropriate conversion factor references.
Intensity metric support
Support with selecting and calculating an appropriate intensity metric where required.
Assumptions register
Documented limitations, estimation methods, exclusions and data quality notes.
Evidence checklist
Source mapping to help show which records support the calculations and reporting output.
Draft disclosure wording
Draft wording for review by the organisation before statutory disclosure decisions are made.
Reporting comparison
SECR support compared with wider carbon reporting.
SECR support is often narrower than a full organisational carbon footprint report. The right route depends on your reporting obligation, stakeholder requirements and intended use of the output.
| Area | SECR reporting support | Wider carbon footprint reporting |
|---|---|---|
| Primary purpose | Support statutory reporting preparation for qualifying UK organisations. | Provide a broader operational emissions view for internal, commercial or stakeholder reporting. |
| Typical coverage | Energy use and associated emissions required for SECR disclosure. | Scope 1, Scope 2 and selected Scope 3 categories depending on the reporting need. |
| Evidence focus | Energy records, conversion factor references, methodology notes and disclosure support. | Wider activity data, supplier data, category assumptions and emissions source mapping. |
| Output | SECR schedules, evidence pack and draft disclosure wording for review. | Carbon footprint report, category breakdowns, methodology notes and evidence pack. |
| Important limitation | No assurance, verification, certification or statutory sign-off. | No assurance, verification, certification, carbon neutral certification or net zero certification. |
Evidence-led methodology
Clear calculations, documented assumptions and careful reporting language.
We apply relevant UK Government greenhouse gas conversion factors from DEFRA and DESNZ, selected appropriately for the reporting period and emissions source. Where GHG Protocol concepts are relevant to scope structure, boundaries and categorisation, we use them to support a clear and consistent reporting approach.
We avoid overstating certainty. Where data is estimated, incomplete or based on assumptions, this should be clearly recorded in the reporting output.
View our methodology approachEvidence pack structure
Designed for internal review
- Source data register
- Reporting boundary notes
- Conversion factor references
- Calculation schedules
- Assumptions and exclusions register
- Draft disclosure support
Scope structure
How SECR relates to Scope 1, Scope 2 and relevant Scope 3 emissions.
SECR reporting commonly requires careful handling of energy use and associated emissions. Scope structure should be applied clearly and consistently, with any relevant exclusions or limitations documented.
Scope 1
Direct emissions sources
Support can include gas, fuel combustion, fleet fuel or other direct emissions sources where relevant to the reporting boundary.
Scope 2
Purchased energy
Support can include purchased electricity and related energy consumption schedules for the reporting period.
Relevant Scope 3
Selected additional categories
Support can include relevant additional categories where required, with assumptions and limitations clearly documented.
Compliance-safe position
What Switch Neutral does not provide.
We are careful about wording because SECR outputs can be used in statutory, commercial and governance contexts. Our role is to support data structure, calculations, evidence packs and draft reporting outputs.
01
No assurance, verification or certification.
02
No carbon neutral certification or net zero certification.
03
No guarantee that a report will satisfy every third-party request without further review.
04
No legal, audit or statutory filing advice.
05
No unsupported environmental claims or marketing-led sustainability language.
Questions
SECR reporting FAQs
What is SECR reporting?
SECR stands for Streamlined Energy and Carbon Reporting. It is a UK statutory reporting framework requiring qualifying organisations to disclose energy use and associated greenhouse gas emissions within annual reporting.
Who needs SECR reporting support?
SECR may apply to quoted companies, large unquoted companies and large LLPs that meet the relevant UK criteria. Organisations should confirm their legal reporting obligations with appropriate professional advisers.
What can Switch Neutral help with?
We can help with SECR data mapping, energy consumption schedules, emissions calculations, methodology notes, evidence packs, intensity metric support and draft disclosure support.
Do you provide SECR assurance or verification?
No. Switch Neutral does not provide assurance, verification or certification. Directors remain responsible for statutory sign-off and disclosure decisions.
Which conversion factors do you use?
We apply relevant UK Government greenhouse gas conversion factors from DEFRA and DESNZ, selected appropriately for the reporting period and emissions source.
Related guidance
Related SECR and carbon reporting guides.
Useful guidance for organisations preparing SECR disclosures or wider carbon reports.
Guide
What Is SECR Reporting?
A plain-English guide to Streamlined Energy and Carbon Reporting.
Guide
SECR vs Carbon Footprint Report
Understand when SECR is not the same as a full carbon footprint report.
Guide
What Evidence Do You Need for Carbon Reporting?
Review the documents and source data needed to support reporting.
Discuss SECR reporting support
Prepare a clearer, more defensible SECR reporting pack.
Contact Switch Neutral to discuss your reporting period, data availability, organisational structure and next steps.