SECR Reporting for UK SMEs: What You Need to Know in 2026

What Is SECR and Does It Apply to Your UK Business?

SECR reporting (Streamlined Energy and Carbon Reporting) is a UK government requirement that mandates large UK companies to disclose their energy consumption and greenhouse gas emissions in their annual directors' report. SECR came into force in April 2019 under the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018.

SECR directly applies to UK-quoted companies of any size and UK unquoted large companies that meet at least 2 of these 3 thresholds:

• More than 250 employees
• Annual turnover above £36 million
• Annual balance sheet above £18 million

Most UK SMEs are not directly required to file a SECR report. But here is the catch: every large UK company that files a SECR report must include their Scope 3 supply chain emissions — and that means they need carbon data from you as their supplier.

What Data Do UK Large Companies Need from Their SME Suppliers?

When a UK large company asks their suppliers for SECR-related carbon data, they typically need:

• Scope 1 total (tCO2e) — gas, diesel, petrol, refrigerant leaks
• Scope 2 total (tCO2e) — purchased electricity (location-based using UK DEFRA grid factor)
• Scope 3 total (tCO2e) — upstream fuel, waste, business travel, commuting
• UK grid electricity factor used — DEFRA 2023: 0.207 kgCO2e per kWh
• Reporting period — UK financial year (typically April–March) or calendar year
• Methodology — GHG Protocol Corporate Standard

UK-Specific Emission Factors for SECR Compliance

DEFRA (Department for Environment, Food and Rural Affairs) publishes annual UK-specific emission factors. For 2023 reporting (the most widely used for 2024–25 SECR submissions):

These are the same factors used in DeCarbonOPS calculations — so any Carbon Passport generated on the platform directly satisfies UK SECR supply chain data requests.

How Is SECR Different from CSRD?

Both frameworks require large companies to disclose carbon data, but they differ significantly:

Following Brexit, UK companies are no longer directly subject to CSRD — but UK SMEs supplying EU companies are still receiving CSRD-driven carbon questionnaires because the EU regulation reaches into global supply chains.

What Should a UK SME Supplier Do Right Now?

If you are a UK SME receiving carbon data requests from large UK clients, the minimum action plan is:

1. Gather 12 months of utility bills — electricity, gas, and fuel receipts for the most recent complete financial year
2. Calculate Scope 1 — apply DEFRA 2023 gas and fuel factors to your consumption figures
3. Calculate Scope 2 — multiply your kWh by 0.207 (UK grid, DEFRA 2023)
4. Estimate Scope 3 — business travel mileage, employee commuting headcount, and waste tonnage
5. Generate a Carbon Passport — DeCarbonOPS produces a verification URL accepted by UK and EU procurement teams

How Long Does SECR-Compliant Carbon Reporting Take for a UK SME?

With your utility bills to hand, a complete Scope 1, 2, and 3 calculation using DeCarbonOPS takes 15–25 minutes. The output includes a verification URL and downloadable PDF — both formats accepted by UK procurement teams requesting SECR supply chain data.