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...
View guidance →Large Unquoted Companies
UK incorporated companies that are not quoted and meet 2 of 3 criteria: 250+ employees, £36m+ turnov...
View guidance →Limited Liability Partnerships (LLPs)
UK incorporated Limited Liability Partnerships meeting 2 of 3 criteria: 250+ employees, £36m+ turnov...
View guidance →Academy Trusts
Academy Trusts that meet the large undertaking criteria across all their academies combined (250+ em...
View guidance →Charities & Non-Profits
Incorporated charities and non-profits meeting 2 of 3 criteria: 250+ employees, £36m+ income, £18m+ ...
View guidance →Subsidiaries & Group Reporting
Parent companies must include subsidiary emissions if they are part of the consolidated group for fi...
View guidance →Public Sector Bodies
Public sector bodies including central government departments, agencies, and NHS bodies....
View guidance →Offshore Undertakings
Companies incorporated outside the UK but operating significant UK operations through branches or su...
View guidance →