ESG glossary
SECR
SECR (Streamlined Energy and Carbon Reporting) is a UK legal requirement for quoted companies and large unquoted companies and LLPs to report their energy use, greenhouse gas emissions and efficiency actions in their annual reports.
SECR came into force in April 2019. It requires in-scope companies to disclose their UK energy use, the associated emissions, at least one intensity ratio (such as tCO2e per employee) and a narrative on energy efficiency action, alongside the method used.
What it means for a small business
Most SMEs are not in scope. SECR applies to:
- Quoted companies of any size
- Large unquoted companies and LLPs, meaning those that exceed at least two of: 250 employees, £36 million turnover, £18 million balance sheet total
The government’s 2026 post-implementation review confirms these thresholds, even though wider company size limits rose in April 2025. In-scope businesses that use 40,000 kWh or less in the period can state that and leave out the detailed figures.
So if you are a small or medium private company, SECR is not your obligation. It still affects you in two ways. If you are growing towards the thresholds, it is worth starting to measure now. And your large customers who do report under SECR, or under UK SRS, will often ask you for energy and emissions data.
An example
A private manufacturing group with 300 staff and £40 million turnover exceeds two thresholds, so it must include SECR disclosures in its annual report. A 50-person supplier to that group is not in scope, but it is asked to share its own energy use and emissions so the group can understand its supply chain.
How ESG Now handles it
ESG Now is designed for businesses outside SECR that still need credible figures. It uses the same foundations SECR guidance points to (the GHG Protocol and UK government conversion factors) and shows energy use alongside emissions. Read whether small businesses need ESG reporting, or start your free report.
Guides that cover this
- ESG basicsDo small businesses need ESG reporting in the UK?Most UK small businesses have no legal duty to publish an ESG report. The pressure comes from customers, buyers, lenders and funders, and it is growing.Read the guide →
- Customer and supplier requestsUK SRS: what your large customers will ask you forUK SRS does not apply to SMEs directly, but it will change what your larger customers ask you for. Here is what is coming and how to have the answers ready.Read the guide →
- Carbon footprintHow to calculate your small business carbon footprintMultiply what you use by the official UK factors and add it up. Here is exactly what to measure, a worked example, and what to do when you are missing a bill.Read the guide →