SECR Readiness Checklist 2026: Free UK SECR Compliance Check

Streamlined Energy and Carbon Reporting (SECR) requires larger UK companies to publish their energy use and carbon emissions in their annual accounts. Many businesses cross into scope without realising, and the first report covers a full financial year. Work through the four parts below; Part 04 gives you a live readiness score.

01

Does SECR apply to you?

Tick everything that is true.

We are a UK quoted company (listed on a main exchange). If yes, you are in scope whatever your size.

Not quoted? Run the size test. You are a large unquoted company or LLP if you meet at least two of these three in a financial year:

Annual turnover more than £36 millionBalance sheet total more than £18 millionMore than 250 employees (average over the year)

No size tests met yet. You are likely out of scope for now. Recheck each financial year.

2025 trap

Don't assume you have dropped out of scope

In April 2025, UK company size thresholds rose by roughly 50%: "large" now starts at £54m turnover / £27m balance sheet. But the SECR thresholds did not move: they are still £36m / £18m / 250. So you can now count as "medium-sized" in your accounts and still be legally required to report under SECR.

Groups: thresholds are usually tested across the whole group. The parent reports for the group, and subsidiaries that would not qualify on their own can often be excluded.
The two-year rule: your size classification generally changes only after two consecutive years over (or under) the limits. It is worth confirming with your accountant.
Low energy user: use 40,000 kWh (40 MWh) or less in the year and you are exempt from the detailed figures, but you must still state in your report that you are a low energy user.

02

When does the clock start?

The part most teams miss.

I understand the report covers a full financial year, so the year we qualify, we need energy data for all twelve months.I know it is published in our Directors' Report (or an Energy & Carbon Report for LLPs) and filed at Companies House. It is on the public record.Prior-year figures are required from our second reporting year onward (the first year is exempt from the comparison).

Why start early

Rebuilding a year of energy and fuel data after you qualify is the painful path, and the one that causes the year-end scramble. Capturing it as you go is effortless.

03

What you'll need to report

Your data checklist.

Energy use (kWh): electricity, gas and transport fuel. Large unquoted / LLP: UK energy as a minimum. Quoted: global energy use (state the UK share, including offshore).Scope 1 & 2 GHG emissions in tonnes of CO2e (direct emissions + purchased electricity).At least one intensity ratio (e.g. tCO2e per £m turnover, per employee, or per m²).Energy efficiency actions: a short narrative of the measures taken during the year.Methodology: the standard and conversion factors used (e.g. the GHG Protocol and UK Government / DESNZ factors).Prior-year comparison: from year two onward.

04

Are you data-ready?

Be honest. This is where the gaps show up.

We can pull 12 months of electricity and gas data (bills or half-hourly meter data).We capture transport / fleet fuel consumption.We use a consistent, recognised methodology and up-to-date emission factors.Someone owns carbon reporting: a named person or team.We can produce a board- and report-ready output without a six-week consulting project.

Your readiness score0/5

0–2Start now

Most of the data already lives in your bills. It just needs pulling together.

3–4You're close

A light, repeatable process will get you compliant, and keep you there.

5In great shape

Now make it effortless to repeat every year, with the numbers ready on demand.

Where Periscope eco fits

Carbon data you can act on.

Periscope eco turns this checklist into a few hours of work, not a consulting engagement.

Connect your energy data for automatic Scope 1 & 2 (and relevant Scope 3) calculations.
A report-ready SECR output for your Directors' Report, with intensity ratios built in.
Year-on-year tracking, auditor-ready, and no carbon expertise required.

Start your carbon reporting →See the SECR workflow

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Enter your email and we’ll send you the one-page SECR readiness checklist as a PDF, to share with your finance, estates and operations teams.

FAQ

SECR questions, answered.

What is SECR (Streamlined Energy and Carbon Reporting)?

SECR is the UK framework that requires larger companies and LLPs to disclose their energy use and carbon emissions in their annual reports. It covers UK energy use in kWh, Scope 1 and 2 greenhouse gas emissions in tonnes of CO2e, at least one intensity ratio, energy efficiency actions taken in the year, and the methodology used.

Does SECR apply to my company?

You are in scope if you are a UK quoted company, or a large unquoted company or LLP. You count as large if you meet at least two of these three thresholds in a financial year: turnover over £36 million, balance sheet total over £18 million, or more than 250 employees. Use the checklist above to self-assess in a couple of minutes.

Did the April 2025 threshold changes remove my SECR obligation?

Probably not. In April 2025 the Companies Act size thresholds rose by roughly 50%, so 'large' for your accounts now starts at £54m turnover / £27m balance sheet. But the SECR thresholds did not change. They remain £36m / £18m / 250 employees. You can now be classed as medium-sized in your accounts yet still be legally required to report under SECR.

What do I have to report under SECR?

Energy use in kWh (electricity, gas and transport fuel), Scope 1 and 2 GHG emissions in tonnes of CO2e, at least one intensity ratio (for example tCO2e per £m turnover or per employee), a narrative of energy efficiency actions taken, your methodology and conversion factors, and (from your second reporting year) a prior-year comparison.

Where is SECR reported, and is it public?

SECR disclosures go in your Directors' Report (or an Energy and Carbon Report for LLPs) and are filed at Companies House, so they sit on the public record alongside your annual accounts.

When does my first SECR report cover?

The report covers a full financial year, so the year you qualify you need energy and fuel data for all twelve months. That is why teams who start capturing data as they go avoid the year-end scramble of rebuilding a year's worth of figures after the fact.

Is there an exemption for low energy users?

Yes. If you use 40,000 kWh (40 MWh) or less across the reporting year you are exempt from disclosing the detailed figures, but you must still state in your report that you qualify as a low energy user.

From bills to a board-ready report

Make next year's SECR report effortless.

Capture your energy data once and Periscope keeps it auditor-ready, with the numbers on demand whenever reporting needs them.

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The SECR Readiness Checklist