SECR by Company Type

SECR requirements vary by entity type. Find specific guidance for your organisation structure.

Quoted Companies

Companies whose equity share capital has been listed on the London Stock Exchange, or on another Eur...

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Large Unquoted Companies

UK incorporated companies that are not quoted and meet 2 of 3 criteria: 250+ employees, £36m+ turnov...

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Limited Liability Partnerships (LLPs)

UK incorporated Limited Liability Partnerships meeting 2 of 3 criteria: 250+ employees, £36m+ turnov...

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Academy Trusts

Academy Trusts that meet the large undertaking criteria across all their academies combined (250+ em...

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Charities & Non-Profits

Incorporated charities and non-profits meeting 2 of 3 criteria: 250+ employees, £36m+ income, £18m+ ...

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Subsidiaries & Group Reporting

Parent companies must include subsidiary emissions if they are part of the consolidated group for fi...

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Public Sector Bodies

Public sector bodies including central government departments, agencies, and NHS bodies....

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Offshore Undertakings

Companies incorporated outside the UK but operating significant UK operations through branches or su...

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