SECR Timeline – 8 th September 2026
SECR Timeline
The deadline for SECR Reporting is based on an organisations financial year set by Companies
House. Organisations must report on UK Energy Usage, including as a minimum, purchased
electricity, gas and transport.
Who needs to Report
UK quoted company with equity shares listed on the London Stock Exchange; a European
Economic Area; or is admitted to dealing either on the New York Stock Exchange or NASDAQ.
Large UK undertakings that meet two or more of the qualifying conditions:
- Turnover £36 million or more
- Balance Sheet £18 million or more
- Number of employees 250 or more
Requirements
Reporting should include the energy and GHG calculations as follows:
- Calculate the total global Scope 1 & 2 GHG emissions (Scope 3 emissions voluntary)
- Calculate energy use associated with Scope 1 & 2 GHG emissions (Scope 3 emissions voluntary)
- Use of intensity ratios
- Previous year’s figures if available
- Energy efficiency actions taken
- Methodology
Scope Emissions
Scope 1: Direct Emissions
Scope 1 covers direct greenhouse gases from sources that a company owns or directly controls.
What it Includes
Burning fuel in company vehicles, operating factory machinery, on-site boilers and chemical
reactions during manufacturing.
Scope 2: Indirect Energy Emissions
Scope 2 covers indirect emissions from the generation of energy that a company purchases and
consumes.
What it Includes
Electricity, heating, cooling, or steam bought from a utility provider.
Scope 3: Value Chain Emissions
Scope 3 covers all other indirect emissions in a company’s wider value chain, spanning both
upstream suppliers and downstream customers. This is often the largest portion of a company’s
carbon footprint.
What it Includes
Business travel, employee commuting, purchased raw materials, waste disposal, and the eventual
use or disposal of sold products.
Intensity Ratios
A Streamlined Energy and Carbon Reporting (SECR) intensity ratio measures an organisation’s
greenhouse gas emissions relative to a specific business metric.
Common Metrics Used
- Financial: Turnover (sales revenue) or profit
- Operational: Number of employees (or full-time equivalents)
- Physical/Spatial: Floor space in square meters m²
- Production: Total units produced, sold, or volume/tonnage processed
