SECR Reporting for Professional Services Firms
Professional services firms typically have lower energy intensity than manufacturing or retail. The main challenge is business travel (Scope 3) and increasingly, home working emissions. Office energy is often the only Scope 1/2 component, making compliance relatively straightforward but intensity ratios important for benchmarking.
SECR Requirements for Professional Services
Law firms, accountancies, consultancies, and professional service 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 professional services business is crucial for compliance. This guide covers the emission sources, intensity ratios, and efficiency measures most relevant to your sector.
Scope 1 Emissions in Professional Services
Scope 1 emissions are direct emissions from sources your company owns or controls. For professional services companies, these typically include:
- Natural gas for office heating
- Refrigerant leaks from office HVAC
- Company car fleet
- Emergency generators
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.
→ How to calculate Scope 1 emissionsScope 2 Emissions in Professional Services
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 office lighting and equipment
- Server rooms and data centres
- Air conditioning
- Shared building services (if separately metered)
Collect electricity consumption data from your bills or smart meters. For most professional services operations, electricity represents a significant portion of total emissions.
→ How to calculate Scope 2 emissionsIntensity Ratios for Professional Services
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 professional services 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."
→ How to choose the right intensity ratioEnergy Efficiency Actions
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 professional services include:
Smart building controls and occupancy sensors
Efficient IT equipment and virtualisation
LED lighting throughout premises
Video conferencing to reduce travel
Flexible working to reduce office footprint
Common Professional Services SECR Challenges
- Tracking home working energy consumption
- Allocating emissions in serviced offices
- Business travel tracking across global firms
- Data centre energy attribution
These challenges are common across the professional services sector. Addressing them early in your reporting process will save time and improve accuracy. Consider engaging specialists if your operations are particularly complex.
Other Regulations to Consider
Professional Services 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.
Ready to File Your SECR Report?
While SECR Compliance Hub provides free guidance, generating your actual SECR report requires precise calculations and formatting. ComplyCarbon creates audit-ready reports in minutes, not weeks.