Streamlined Energy and Carbon Reporting (SECR) is a UK regulatory framework requiring qualifying companies to disclose their annual energy use, greenhouse gas emissions, and energy‑efficiency actions within their Directors’ Report. Introduced in April 2019, SECR replaced the CRC Energy Efficiency Scheme and was designed to simplify reporting while improving corporate transparency around energy consumption and carbon impact.
Who Must ComplySECR applies to UK‑incorporated quoted companies, large unquoted companies, and large LLPs. An organisation is in scope if it meets two of the following three criteria for two consecutive financial years:
Turnover of £36 million or more
Balance sheet total of £18 million or more
250 or more employees
Quoted companies must comply regardless of size. Companies consuming 40,000 kWh or less during the reporting period are exempt, but must state this exemption clearly in their Directors’ Report.
Reporting RequirementsObligated organisations must disclose:
Total annual energy consumption (electricity, gas, and transport fuels)
Scope 1 and Scope 2 greenhouse gas emissions
Energy‑efficiency actions taken during the reporting year
Optional Scope 3 emissions for a broader view of environmental impact
For corporate groups, the parent company reports on behalf of the group. Subsidiaries below SECR thresholds may be excluded if their data is not material.
Benefits of SECR ComplianceEnhanced transparency – Demonstrates sustainability commitment to investors, customers, and stakeholders.
Operational efficiency – Highlights opportunities for energy savings and cost reduction.
Risk management – Helps organisations understand exposure to climate‑related risks and volatile energy markets.
Market advantage – Strengthens environmental credentials and supports competitive positioning.
SECR is more than a regulatory obligation — it is a framework that supports improved energy efficiency, cost control, and environmental accountability across UK businesses.
How Stratagem Supports SECR ComplianceWhether your organisation is already reporting under SECR or expects to fall within scope soon, Stratagem can help you maintain compliance, prepare for future reporting, and identify efficiency opportunities that reduce operational risk and cost exposure.
I founded Stratagem after having worked with energy suppliers and consultants for 20 years that I wanted to build something different.
