Simplified Energy and Carbon Reporting – are you prepared?

The UK Governments Simplified Energy and Carbon Reporting (SECR) scheme will be introduced from April 2019 to coincide with the end of the current CRC Energy Efficiency Scheme (formerly known as the “Carbon Reduction Commitment”).

Applies to:

  • Organisations with at least 250 employees or annual turnover greater than £36m and annual balance sheet total greater than £18m (within a financial year).


  • Organisations satisfying the above criteria, but using low levels of energy will not be required to disclose their SECR information if they can confirm they used 40,000 kWh electricity, or less, in the qualifying period.
  • Public sector organisations.

How will participants report?

  • By annual Directors Report as part of annual company account filing
  • UK subsidiaries, that qualify for SECR in their own right, may not be required to report where they are covered by a parent’s group report.
  • Reporting using an electronic platform is being considered, but there are no plans to mandate it yet.
  • Currently no plans for collating published energy and carbon data from SECR participants.

What will be reported?

  • Quoted companies to continue to report global emissions under mandatory greenhouse gas reporting and where practical, to disclose their greenhouse gas emissions and an intensity metric in their annual reports and report on global energy use.
  • Unquoted companies will be required, where practical, to report their UK energy use and associated GHG emissions and an intensity metric too.
  • Energy use in scope for company’s reporting is also likely to include as a minimum; electricity, gas and transport, with transport defined as road, rail, air and shipping. (The Government have decided to include transport energy even though it was not included in the CRC, because they believe it fits well in a streamlined framework covered by mandatory GHG reporting, and ESOS).

How can we help?

Energy Project Verification are providing assistance to organisations with their annual reporting, both at existing corporate reporting level, CRC input assistance and through ESOS reporting services and will be able to extend this capability to the new SECR scheme when it becomes live in April 2019. Contact us to find out how we can help you.


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