Are SECR and ESOS the same thing?

No. SECR is an annual disclosure of energy and emissions in your Directors' Report, filed at Companies House. ESOS is a four-yearly energy audit submitted to the Environment Agency. They are separate schemes with different qualification thresholds.

Do I need to do both SECR and ESOS?

Often, yes — many companies qualify for both, but the thresholds differ, so it's worth checking each separately. A specialist can confirm which apply to you.

Who do I report to for each?

SECR goes in your Directors' Report and is filed with your accounts at Companies House. ESOS reports are submitted to the Environment Agency (or the devolved equivalent).

How often do I report?

SECR is annual, alongside your accounts. ESOS runs in four-yearly phases.

SECR vs ESOS — What's the Difference?

SECR in one line

SECR (Streamlined Energy and Carbon Reporting) is an annual disclosure — UK energy use, scope 1 and 2 emissions, an intensity ratio and a narrative — made inside your Directors' Report and filed with your accounts at Companies House. See who needs SECR.

ESOS in one line

ESOS (the Energy Savings Opportunity Scheme) is a four-yearly mandatory energy assessment — an audit of your energy use across buildings, transport and processes — with the report submitted to the Environment Agency (or the devolved equivalent). Its purpose is to identify cost-effective energy-saving opportunities.

Who qualifies — the thresholds differ

This is where companies trip up: the two schemes use different qualification tests.

	SECR	ESOS
Applies to	All quoted companies; large unquoted companies and LLPs	"Large undertakings"
Size test	Two of three: £36M turnover, £18M balance sheet, 250 employees	250+ employees, or turnover over £44M and balance sheet over £38M
Frequency	Annual	Every four years
Filed with	Directors' Report (Companies House)	Environment Agency
Focus	Disclosing energy and emissions	Identifying energy-saving opportunities

How they overlap

Both schemes are about energy and carbon, and many companies are caught by both — the energy data you gather for one feeds naturally into the other. But the obligations, regulators and deadlines are separate: doing your ESOS audit does not satisfy SECR, and vice versa.

Which applies to you?

Check your SECR position in 30 seconds with the eligibility checker, then a specialist can confirm both your SECR and ESOS obligations — free and with no obligation.

SECR vs ESOS — what's the difference?

SECR in one line

ESOS in one line

Who qualifies — the thresholds differ

How they overlap

Which applies to you?

Frequently asked

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