UK SRS Reference Guide · 2026 / 27
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Sustainability Reporting StandardsReference Guide · UK
Compliance check
Section · Energy & carbon

SECR energy & carbon

Streamlined Energy and Carbon Reporting — the mandatory UK energy and emissions disclosures in the Directors’ Report. Who must report, the thresholds, the deadline, and how SECR relates to ESOS and UK SRS.

£36m / £18m / 250 two-of-three testSI 2018/1155 in force since 2019Directors’ Report where it sits
The big picture · SECR
What SECR requires, step by step

A practical walkthrough of SECR: scope, energy and Scope 1 & 2 emissions, the intensity ratio, and where the disclosure sits in the annual report.

Guide · 10 min read
More in focus
Scope

SECR reporting thresholds

Timing

The SECR deadline

Scope

Is SECR mandatory for you?

Compare

SECR and UK SRS, together

Start here

All guides →
How-to
SECR, step by step
Guide · 10 min

SECR compliance obligations

The full step-by-step guide: scope, data, calculation and disclosure.

Scope
SECR thresholds
Guide · 9 min

SECR reporting thresholds

The £36m / £18m / 250-employee two-of-three test, and quoted vs large.

Timing
SECR deadline
Guide · 5 min

When SECR is due

How the SECR deadline works against your financial year.

Compare
SECR & UK SRS
Guide · 8 min

SECR and UK SRS

How SECR sits alongside the new UK SRS regime.

Most read

This month →
  1. SECR reporting thresholdsScope
  2. The SECR deadlineTiming
  3. Is SECR mandatory?Scope
  4. SECR compliance obligationsHow-to
  5. SECR and UK SRSCompare
  6. ESOS vs SECRCompare

Key updates

All updates →

SECR in context

Full timeline →
Tool

Are you in SECR scope?

Check your size against the two-of-three test and see which SECR (and UK SRS) obligations apply.

Run the compliance check

Explore SECR

Compliance stepsThresholdsDeadlineIs SECR mandatorySECR & UK SRSESOS vs SECRScope 1 & 2DESNZ factorsSECR softwareUK SRS

Related sections

All sections →
Energy audits

ESOS

The Energy Savings Opportunity Scheme — the audit regime that sits alongside SECR.

Section hubLive
Standards

UK SRS

The new UK sustainability reporting regime SECR runs alongside.

Section hubLive
Software

Carbon reporting software

The platforms that produce a compliant SECR Directors’ Report.

GuideExplore
ESG

ESG

The broader ESG picture SECR’s environmental data feeds into.

Section hubLive

About SECR

Streamlined Energy and Carbon Reporting applies under SI 2018/1155, effective for financial years from 1 April 2019, using the "large" thresholds in the Companies Act 2006.

Emissions are calculated using the UK Government's DESNZ conversion factors.

Authority sources