Get SECR Report →

SECR vs CSRD

CSRD significantly expands EU sustainability reporting using the European Sustainability Reporting Standards (ESRS). It is broader, deeper, and more prescriptive than SECR.

Quick Comparison

ScopeLarge EU companies and certain non-EU companies with EU operations
FrequencyAnnual
ReportingDetailed ESG disclosures across ESRS standards
PenaltiesMember state specific, potentially significant

Key Differences

Scope

SECR:Energy and carbon only
CSRD:Comprehensive ESG (environmental, social, governance)

Materiality

SECR:Financial materiality
CSRD:Double materiality (impact and financial)

Assurance

SECR:No assurance required
CSRD:Limited then reasonable assurance required

Digital Reporting

SECR:PDF in annual accounts
CSRD:Machine-readable XBRL format

Do You Need Both?

UK companies with significant EU subsidiaries or EU listings may need both. CSRD applies to UK companies with EU securities listed on regulated markets or large EU branches/subsidiaries.

Managing Both Requirements

  • CSRD includes SECR-like emissions disclosures
  • Use consistent methodologies where possible
  • CSRD is more prescriptive on methodology
  • Plan for CSRD if you have EU expansion plans

Simplify Your Compliance

ComplyCarbon helps streamline SECR reporting so you can focus on your broader climate strategy.

Get Your SECR Report →