SECR stands for Streamlined Energy and Carbon Reporting. The framework was introduced by the UK Government to improve transparency around organisational energy use and greenhouse gas emissions.
For qualifying organisations, SECR can form part of annual reporting and helps provide stakeholders with greater visibility into energy consumption, emissions and energy efficiency activity.
Why was SECR introduced?
SECR was introduced to encourage organisations to improve awareness of energy use and carbon emissions while providing a more consistent approach to reporting.
The framework replaced the former Carbon Reduction Commitment (CRC) Energy Efficiency Scheme and aimed to simplify reporting requirements for many organisations.
Who does SECR apply to?
SECR applies to certain UK incorporated companies and LLPs that meet specific qualification criteria.
Whether an organisation falls within scope depends on factors including company status, size and reporting obligations.
Important note
SECR applicability should always be assessed against current legislation and professional advice where appropriate. Switch Neutral does not provide legal advice.
What information is normally reported?
SECR disclosures can include information relating to:
- Energy consumption
- Greenhouse gas emissions
- Intensity metrics
- Energy efficiency actions
- Reporting methodology notes
What are Scope 1 and Scope 2 emissions?
Most SECR reporting includes Scope 1 and Scope 2 emissions.
- Scope 1: Direct emissions from owned or controlled sources.
- Scope 2: Indirect emissions associated with purchased electricity and energy.
You can learn more in our Scope 1, Scope 2 and Scope 3 reporting guide.
How do organisations calculate emissions?
Carbon emissions are typically calculated using activity data such as energy consumption, fuel usage and other operational records combined with recognised greenhouse gas conversion factors.
UK organisations commonly use DEFRA and DESNZ conversion factors for reporting purposes.
Common SECR challenges
- Missing energy data
- Incomplete site information
- Poor evidence trails
- Inconsistent reporting boundaries
- Limited historical records
- Complex organisational structures
How Switch Neutral supports organisations
Switch Neutral helps organisations prepare evidence-led reporting outputs, methodology notes, calculation schedules and governance documentation that can support SECR reporting processes.
Learn more about our SECR reporting support services.
What Switch Neutral does not provide
- Legal advice
- Statutory audit services
- Verification or assurance services
- Carbon neutral certification
- Net zero certification
Need help with SECR reporting?
Contact Switch Neutral to discuss reporting requirements, evidence gathering and carbon reporting support.