SECR Reporting Requirements UK: Complete Compliance Guide
SECR Reporting Requirements
Once you've confirmed SECR applies to your organisation, the next question is more practical: what exactly do you need to collect, calculate and disclose? The framework requires UK energy consumption, converted emissions, at least one intensity ratio, and a narrative on efficiency actions — all inside your directors' report. Getting the data right the first time saves a lot of rework in future reporting cycles.
What does SECR actually require you to collect?
Start with comprehensive energy data across your organisation: electricity, gas, and transport fuel used within the UK — and, for quoted companies, globally. This covers energy used in buildings, industrial processes and company vehicles, giving a complete picture of your energy footprint. Quoted companies face an additional layer: emissions broken down by Scope 1 (direct) and Scope 2 (purchased electricity), with Scope 3 remaining optional under current requirements.
Usually mandatory: total UK energy consumption in kWh, total CO2e emissions, and at least one intensity ratio. Usually mandatory for quoted companies specifically: global energy and emissions figures where operations extend beyond the UK, plus Scope 1/2 breakdowns. Usually optional but strengthens your disclosure: Scope 3 figures and prior-year trend comparisons.
Immediate checklist: what to gather
This is the same checklist you'll want to keep updating every reporting cycle — build it once and refresh it annually rather than starting fresh each year.
- Energy consumption data — UK electricity, gas and transport fuel in kWh, from meter readings, invoices and fuel receipts
- Emission calculations — total CO2e emissions in tonnes using current UK Government conversion factors
- Intensity metrics — at least one ratio contextualising energy use to business activity (per employee, per m², per unit of revenue)
- Prior year comparisons — previous reporting period data for year-on-year trend analysis
- Methodology disclosure — a clear explanation of calculation methods, boundaries and any exclusions
- Energy efficiency actions — a written description of measures implemented to reduce consumption during the period
Step-by-step: from raw data to disclosure
- 1. Collect activity data. Gather meter readings, utility bills, fuel receipts and fleet consumption records across UK operations (and globally, for quoted companies).
- 2. Apply current conversion factors. Convert energy quantities into CO2e using the UK Government's annually published SECR conversion factors.
- 3. Account for renewable electricity correctly. Where you've purchased renewable tariffs or REGO certificates, factor this into your electricity emissions calculation.
- 4. Calculate transport emissions separately. Include company-owned vehicles, leased vehicles and grey fleet (employee-owned vehicles used for business), each tracked with accurate mileage and fuel records.
- 5. Select your intensity metric. Choose a ratio that's meaningful for your operations and comparable year-on-year — per employee, per m² of floor space, or per unit of revenue.
- 6. Write the narrative section. Describe the energy efficiency actions actually taken during the period — this is a required disclosure, not optional commentary.
- 7. Structure it into the directors' report. Present total kWh, total CO2e, your intensity ratio and methodology note together, aligned to your financial reporting boundary.
Common mistakes to avoid
- Gaps in data from shared tenancies or missing invoices — where energy isn't separately metered, use a documented apportionment or estimation method rather than leaving a gap.
- Choosing an intensity metric that doesn't fit diverse operations — a single ratio may not represent all divisions well; consider multiple ratios if your business is genuinely diverse.
- Leaving grey fleet out of transport emissions — employee-owned vehicles used for business travel are still in scope and are easy to miss.
- Changing methodology without explaining it — if your calculation approach changes year to year, restate prior figures or clearly explain the impact, or the comparison becomes misleading.
- Treating the narrative section as boilerplate — generic statements about "commitment to sustainability" don't satisfy the requirement to describe actual efficiency actions taken.
How GreenKPO removes the manual work
Most of the effort in a SECR disclosure goes into pulling together consistent energy data across sites and vehicles, applying the correct year's conversion factors, and keeping the methodology aligned with what's actually in the directors' report. GreenKPO keeps your UK energy and transport data centralised, applies up-to-date conversion factors, and generates the tCO2e totals and intensity metric with the underlying calculations attached — so your finance team is exporting current figures each cycle rather than rebuilding the calculation from scratch. It doesn't write your energy efficiency narrative or set your reporting boundary for you; it removes the calculation and data-consistency work behind the disclosure.
Common questions
- Is Scope 3 reporting required under SECR?
Not currently — Scope 3 remains optional under SECR, though quoted companies must report Scope 1 and 2. Including relevant Scope 3 categories can strengthen a disclosure but isn't mandatory. - What if we can't get accurate data for part of our energy use?
Use a documented estimation or apportionment method and state clearly that this is an estimate. Transparency about methodology matters more than achieving perfect data on the first cycle. - Which intensity metric should we use?
Pick whatever best reflects your operations and stays comparable year-on-year — common choices are emissions per employee, per square metre, or per unit of revenue. - Do we need to report global energy use, or just the UK?
Large unquoted companies and LLPs report UK energy only. Quoted companies must report global energy consumption and emissions where their operations extend beyond the UK. - How do renewable energy purchases affect our figures?
If you've purchased renewable electricity through specific tariffs or REGO certificates, this affects the emissions associated with that consumption — factor it in when applying conversion factors rather than using standard grid figures by default.
Turn your energy data into a compliant SECR disclosure
Get your UK energy consumption calculated, your intensity metric selected, and your methodology documented — structured and ready for your directors' report.