Streamlined Energy and Carbon Reporting (SECR)

Streamlined Energy and Carbon Reporting (SECR)

by Louise Auld

For our SECR Guide and Timeline please visit:
Smart Compliance: SECR & ESOS page.

Streamlined Energy and Carbon Reporting (SECR) is the carbon reporting scheme set to replace the Carbon Reduction Commitment (CRC). A recent government update on the consultation revealed that no major changes are expected to what was originally proposed other than reporting will be required in-line with specific company financial reporting periods. Below is a summary put together by the BiU Smart Services team.

SECR so far

[updated Summer 2018]

SECR is set to replace the expiring CRC scheme. It is likely to include at least those organisations that qualified for CRC and will almost certainly include all organisations that qualify for ESOS. SECR is to focus on reporting, without charging for the emissions in the manner that CRC does.

An increase in the Climate Change Levy (CCL) has already been announced to compensate for the treasury’s lost revenues from closing the CRC scheme. This will increase to 0.847 p/kWh as opposed to 0.583 p/kWh for electricity, similar percentage increases were announced for the other qualifying fuels.

The full details of the scheme should be confirmed by the Autumn of 2018.

To find out more and hear about our SMART Service Compliance Solutions call 01253 789816 or email

SECR update

[updated Autumn 2018]

Although there’s still some fine detail to come, it’s very likely that SECR will call for the publication of energy and carbon emissions from electricity, gas, and transport. For companies who’ve taken part in CRC, the first two should be pretty straightforward, but how do you go about calculating transport energy?

There are a few ways. Ideally, you’d use actual fuel consumption; liters of diesel, petrol LPG, and so on as activity data from these elements are quite straightforward to calculate the energy and emissions. For companies that use fuel cards, or who refuel in-house, you may have most, or all, of your transport data already.

Where this data isn’t available, some judicious estimation is called for; either from mileage, or fuel spend. Neither are perfect, but they’re both a lot better than nothing. Mileage can be used in conjunction with engine size to estimate fuel use, while spend can be multiplied by average fuel costs to arrive at an approximate fuel consumption value.

Our summary of the obligations and objectives

SECR Qualification:

Rather than qualify on an energy level threshold like the CRC (e.g. companies using more than 6GWh of electricity) we think the government will choose a large business definition instead, much like ESOS and reporting through intensity ratios will be included.


The scheme reporting for companies will be linked with financial accounts. For quoted companies this will be via the annual Directors report and for unquoted companies this should be submitted again on an annual basis aligned to the financial year.

Start date:

A start date of April 2019 for SECR; however, the chosen reporting method may impact this and will depend on an organisation’s financial reporting period.

No exemptions:

There will be no exemptions as a result of compliance with either CCA or EU-ETS.

Mandatory entry:

There will be mandatory entry for all non-SME organisations. The public sector will be exempt.

Smart SECR Compliance

BiU are helping organisations prepare on SECR by working with them under a full compliance solution (that also includes other reporting schemes under once consolidates solution), called Smart Services. BiU have invested already in our reporting systems to ensure that any financial exposure and reporting obligations are kept to a minimum.

To find out more and hear about our SMART Service Compliance Solutions call 01253 789816 or email

About Smart Services

Our video below highlights the services and solutions our Smart Services team provide.