Company Type Guidance
SECR Reporting for Large Unquoted Companies
Definition
UK incorporated companies that are not quoted and meet 2 of 3 criteria: 250+ employees, £36m+ turnover, £18m+ balance sheet.
Where to Report
Energy and Carbon Report (standalone or part of annual accounts)
Requirements
- UK energy use (gas, electricity, transport fuel)
- Scope 1 and 2 greenhouse gas emissions
- At least one intensity ratio
- Energy efficiency measures taken
- Methodology disclosure
Specific Rules
Unquoted companies only report UK energy use and emissions, unlike quoted companies which report globally.
Exemptions
- Low energy users (<40MWh annually) - simplified disclosure
- Companies not using 40MWh in reporting period
- Dormant companies (must file dormant accounts)
Common Pitfalls
- Confusing UK-only reporting with global reporting
- Not tracking transport fuel separately
- Missing the energy efficiency narrative
- Incorrectly calculating the 2-of-3 criteria
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