SECR guides

Plain-English answers to the questions UK companies ask about SECR. Not sure where to start? check your eligibility in 30 seconds.

• Who needs to comply with SECR?Who needs to comply with SECR: the £36M/£18M/250 thresholds, how to count them, the 2025 medium-sized trap, exemptions and deadlines for UK firms.
• What is SECR?SECR explained: what Streamlined Energy and Carbon Reporting is, who must comply, what you disclose, deadlines and penalties — in plain UK English.
• SECR filing deadlines — when is your report due?Your SECR filing deadline explained: 9 months for private companies and LLPs, 6 months for public companies, with worked examples and group rules.
• SECR penalties — what happens if you fail to file?SECR non-compliance is a criminal offence with unlimited director fines. The full risk: Companies House penalties, the FRC, auditors and your reputation.
• SECR vs ESOS — what's the difference?SECR vs ESOS explained: what each scheme is, who qualifies (the thresholds differ), reporting requirements, deadlines, penalties and how they overlap.
• Scope 1 emissions — definition, examples and calculationScope 1 emissions explained for SECR: definitions of scope 1, 2 and 3, a worked DEFRA calculation, and how to reduce them. Free carbon calculator.
• Scope 2 emissions: location-based vs market-based for SECRWhat scope 2 emissions are, location-based vs market-based methods, REGOs and PPAs, and how to calculate purchased-electricity emissions for SECR.
• Scope 3 emissions — the 15 categories explainedScope 3 covers value-chain emissions across 15 categories. What's mandatory for SECR, how to calculate, and how to deal with supply-chain data gaps.
• DEFRA conversion factors 2026: how to use them for SECRHow to use the 2026 DEFRA GHG conversion factors for SECR: what changed, where to download, a worked example and the common mistakes to avoid.
• SECR report template — free 2026 example for UK companiesFree SECR report template for UK companies and LLPs: the 7 mandatory sections, an example narrative, filing deadlines and mistakes to avoid.
• SECR compliance checklist — every step you can't missThe complete SECR compliance checklist for UK companies: 7 stages from eligibility to auditor sign-off, with timings for first-time and repeat filers.
• ESOS Phase 4: deadlines, qualification and how to complyESOS Phase 4 explained: the 31 December 2026 qualification date, the 5 December 2027 deadline, who qualifies, compliance routes and how to prepare now.
• UK SRS: the UK Sustainability Reporting Standards explainedThe UK Sustainability Reporting Standards (UK SRS S1 and S2) explained: the 25 February 2026 publication, the proposed FCA timeline, how they differ from IFRS S1/S2, and what SECR filers should do now.
• REGO certificates and SECR: what a green tariff really does to scope 2What REGO certificates are, how they back renewable tariffs, and what they do (and don't do) to your SECR scope 2 figure under location-based and market-based reporting.
• SECR report example — a worked Directors' Report disclosureSee exactly how the energy and emissions figures and narrative read inside a UK Directors' Report, with a free worked example.