Reporting
SECR Carbon Reporting
Statutory Streamlined Energy and Carbon Reporting prepared by specialists — energy consumption, Scope 1 and 2 emissions, intensity metrics and DEFRA 2025 factors, ready for inclusion in your Directors' Report.
What it is
Streamlined Energy and Carbon Reporting (SECR) is a mandatory disclosure for large UK companies and LLPs under the Companies Act 2006. We prepare a compliant SECR disclosure covering total energy use, Scope 1 and 2 greenhouse gas emissions, an intensity metric, and a narrative on energy efficiency actions taken during the year.
For companies that also want to go beyond the statutory minimum, we offer dual location-based and market-based Scope 2 reporting using DEFRA 2025 conversion factors, plus optional Scope 3 categories aligned with the GHG Protocol.
When you need it
- Your organisation meets the large company threshold (250+ employees, or £36m+ turnover and £18m+ balance sheet) and SECR disclosure is mandatory for your next Directors' Report.
- You want to verify your energy and emissions figures are calculated correctly before your auditors review them.
- Your previous SECR disclosure was prepared in-house and you want an independent specialist to take it over.
- You want to add market-based Scope 2 or Scope 3 categories to strengthen the disclosure for investor or lender audiences.
- You need DEFRA 2025 conversion factors applied consistently across all fuel types and business travel.
Our approach
- 1
Data collection
We send a structured data request covering electricity, gas, fuel oil, LPG, refrigerants, and business travel for the reporting year. We handle missing data gaps using recognised estimation methodologies.
- 2
Emissions calculation
We apply DEFRA 2025 UK Government GHG Conversion Factors to calculate Scope 1 (direct combustion, fleet fuel) and Scope 2 (purchased electricity) emissions. Dual location-based and market-based reporting is available where the organisation holds renewable energy certificates.
- 3
Intensity metric
We agree an appropriate intensity metric with you (per employee, per £m revenue, per m² GIA) and calculate it for the reporting year and prior year comparator.
- 4
Energy efficiency narrative
We draft a clear narrative on energy efficiency actions taken during the year, meeting the statutory requirement and providing a genuine record of progress.
- 5
Prior year comparison
We include the mandatory prior year comparator for energy and emissions, with a brief commentary on year-on-year movement.
- 6
Directors' Report insert
We deliver a formatted Directors' Report insert ready for your legal team or auditors, plus a supporting data appendix for audit trail purposes.
What you receive
Compliant Directors' Report insert
A formatted SECR disclosure ready for insertion into your statutory accounts, signed off by our team.
Data appendix
Full workings showing energy inputs, conversion factors, and emissions calculations — suitable for auditor review.
Intensity metric table
Prior year and current year comparison with commentary.
Optional Scope 3 annex
GHG Protocol-aligned Scope 3 categories 1, 3, 5, 6 and 7 available as an add-on for investor-facing disclosure.
Why NZC Consultants
- GHG Protocol trained practitioners
- DEFRA 2025 factors applied as standard
- Independent — no software or kit sales
- Experience across large unquoted companies, quoted PLCs and LLPs
Frequently asked questions
Reference library
Related official guidance
Reference links to the standards, regulations and governing bodies that underpin this service.
SECR
SECR — environmental reporting guidelines
DESNZ / DEFRA
Statutory Streamlined Energy and Carbon Reporting guidance for quoted, large unquoted and LLP entities under the Companies Act.
View official guidanceSECR
Companies Act 2006 — strategic and directors' reports
GOV.UK
Underlying statutory reporting requirements that SECR sits within, including directors' report disclosures on energy and emissions.
View official guidanceSECR
GHG Protocol — Corporate Standard
WRI / WBCSD
Global accounting and reporting standard for corporate greenhouse gas inventories, the basis for Scope 1, 2 and 3 reporting.
View official guidanceSECR
UK Government GHG conversion factors
DESNZ / DEFRA
Annual UK conversion factors used for SECR, ESOS, GHG Protocol and SBTi inventories, covering fuels, electricity, transport and refrigerants.
View official guidanceSECR
GHG Protocol — Scope 2 and Scope 3 guidance
WRI / WBCSD
Detailed guidance on location-based and market-based Scope 2 accounting and value chain Scope 3 categories.
View official guidance
Speak to our SECR team
Tell us your company size and financial year end — we'll confirm eligibility and scope a package within one working day.