Company Type Guidance

SECR Reporting for Charities and Non-Profits

Definition

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

Where to Report

Trustees' annual report or Energy and Carbon Report

Requirements

  • Energy use (UK operations)
  • Scope 1 and 2 emissions
  • Intensity ratio
  • Energy efficiency actions
  • Methodology disclosure

Specific Rules

Charities use income rather than turnover. Unincorporated charities are not currently within scope.

Exemptions

  • Unincorporated charities
  • Small charities below thresholds
  • Low energy users

Common Pitfalls

  • Confusing turnover with income for charities
  • Thinking charitable status exempts from reporting
  • Not including trading subsidiaries

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