Regime Comparison
SECR vs UK SRS — Compare UK's Two Carbon Disclosure Regimes
SECR and UK SRS are both UK carbon disclosure requirements, but they have different thresholds, scope, and enforcement. Understand how these regimes work together.
Quick Comparison — SECR vs UK SRS
Key differences between the two UK carbon disclosure regimes
SECR (Since 2019)
Large UK companies (£36M+ turnover)
Energy consumption and Scope 1+2 emissions
Filed with Companies House annually
Criminal penalties for non-compliance
UK SRS (From 2026)
Larger entities (£500M+ turnover)
Comprehensive sustainability reporting
Separate sustainability statement
Mandatory with limited assurance required
SECR (Streamlined Energy and Carbon Reporting)
Purpose
Basic energy and carbon reporting for large UK companies to improve energy efficiency and reduce emissions.
Legal Basis
• Companies Act 2006
• SI 2018/1155
• In force since April 2019
Key Features
• Part of strategic report
• Annual energy consumption
• Scope 1 and 2 emissions
• Energy efficiency measures
UK SRS (UK Sustainability Reporting Standards)
Purpose
Comprehensive sustainability reporting including climate, social, and governance disclosures for large UK entities.
Legal Basis
• Separate legislation (to be confirmed)
• Published by DBT Feb 2026
• Mandatory from 2026
Key Features
• Standalone sustainability statement
• S1 general requirements
• S2 climate-related disclosures
• Limited assurance required
Which Regime Applies to Your Company?
Under £36M turnover
Neither SECR nor UK SRS applies. No mandatory sustainability reporting.
£36M - £500M turnover
SECR applies. Basic energy and emissions reporting through Companies House.
Over £500M turnover
Both SECR and UK SRS apply. Comprehensive sustainability reporting plus basic SECR.
Remember: These thresholds are simplified. Group companies, listed entities, and financial institutions may have different requirements. Check detailed guidance for your specific situation.