SECR Reporting for Construction Companies

Housebuilders, civil engineering, and construction firms meeting 2 of 3 qualifying criteria. Streamlined Energy and Carbon Reporting (SECR) requires qualifying companies to disclose their UK energy use, greenhouse gas emissions, and energy efficiency measures in their annual accounts.

Understanding your specific obligations as a construction business is crucial for compliance. This guide covers the emission sources, intensity ratios, and efficiency measures most relevant to your sector.

Scope 1 emissions are direct emissions from sources your company owns or controls. For construction companies, these typically include:

• On-site plant and machinery (diesel)
• Company-owned vehicles
• Heating fuel for site cabins
• Asphalt and cement production (if applicable)
• Refrigerant leaks

These emissions are calculated by multiplying your fuel consumption by the UK Government conversion factors. You'll need to collect data from utility bills, fuel cards, and maintenance records.

Scope 2 emissions come from purchased electricity, heat, steam, and cooling. SECR requires you to use the location-based method (UK grid average), though you may also disclose market-based figures if you purchase green energy.

• Electricity for site offices and welfare facilities
• Tower crane electricity
• Temporary lighting
• Head office energy consumption

Collect electricity consumption data from your bills or smart meters. For most construction operations, electricity represents a significant portion of total emissions.

SECR requires at least one intensity ratio—a metric that normalises your emissions against business activity. This helps stakeholders understand whether emission changes reflect business growth or efficiency improvements.

For construction companies, common intensity ratios include:

Choose a ratio that best reflects your business model. For example, if you're a high-volume, low-margin operation, "per tonne of product" might be more meaningful than "per £m revenue."

SECR requires a narrative describing energy efficiency measures taken during the reporting period. Simply stating "no measures taken" is non-compliant if opportunities existed.

Typical efficiency measures for construction include:

• Tracking fuel across multiple sites
• Short-term sites make metering difficult
• Subcontractor equipment fuel attribution
• Variable project durations and locations

These challenges are common across the construction sector. Addressing them early in your reporting process will save time and improve accuracy. Consider engaging specialists if your operations are particularly complex.

Construction companies may also need to comply with additional energy and carbon regulations:

Understanding how these frameworks interact helps streamline compliance and avoid duplication of effort.