What Is SECR?
SECR (Streamlined Energy and Carbon Reporting) is the UK government framework requiring large companies, LLPs, and quoted companies to report their energy consumption, greenhouse gas emissions, and energy efficiency measures in their annual reports. It took effect on 1 April 2019, replacing the CRC Energy Efficiency Scheme and extending the mandatory GHG reporting rules that previously applied only to quoted companies.
Under SECR, Scope 1 and Scope 2 emissions are mandatory, while Scope 3 is voluntary. In KEY ESG, the Scope 3 group can be opted out per entity and period with a justification, without blocking the rest of the framework.
Who Does SECR Apply To?
SECR applies to three types of UK entity. Quoted companies are in scope regardless of size. Large unquoted companies and LLPs are in scope if they meet at least two of the following three thresholds in the financial year:
Turnover of £36 million or more
Balance sheet total of £18 million or more
250 or more employees
These thresholds have not changed since 2019 and were unaffected by the April 2025 Companies Act size-limit uplift. Around 11,900 UK organisations are estimated to be in scope.
The Metrics SECR Covers
SECR bundles the following existing metric groups:
GHG Scope 1 emissions
GHG Scope 2 emissions
GHG Scope 3 emissions
Emissions and energy methodology
Full-Time Equivalents
Revenue
SECR Narrative Disclosures
It has two sections:
Energy efficiency actions
Organisational boundary
Why you should report on SECR in KEY ESG
Low-effort compliance: SECR reuses metric groups you likely already report (GHG Scope 1, 2 and 3, emissions and energy methodology, revenue and FTEs), so there is little or no additional data entr, especially if you're already reporting carbon data with us or preparing for CSRD.
One platform, every framework: SECR sits alongside CSRD, SFDR, EDCI and other frameworks you run in KEY ESG, from a single source of truth, cutting cost, duplication and reconciliation risk.
Narrative and methodology built in: the SECR narrative disclosures group captures energy efficiency actions and organisational boundary in-platform, next to the methodology data point, so the qualitative and quantitative parts of your Directors' Report come from one place with a clear trail.
Flexible on Scope 3: Scope 1 and 2 are mandatory and Scope 3 is voluntary. Scope 3 can be opted out per entity and period with a justification, so you report exactly what you need without being blocked by data you cannot yet obtain.