SECR vs ESOS
ESOS is an energy assessment scheme requiring large organisations to identify savings opportunities every 4 years. SECR is an annual emissions reporting requirement. Many organisations must comply with both.
Quick Comparison
ScopeLarge organisations (250+ employees OR £44m+ turnover AND £38m+ balance sheet)
FrequencyEvery 4 years
ReportingCompliance notification to EA, internal board-level assessment
PenaltiesUp to £50,000 + £500/day for non-compliance
Key Differences
Purpose
SECR:Annual transparency and disclosure of emissions
ESOS:Identify cost-effective energy savings opportunities
Frequency
SECR:Annual reporting required
ESOS:Four-yearly assessments
Public Disclosure
SECR:Public in annual accounts
ESOS:Private notification only
Energy Efficiency Focus
SECR:Narrative description of measures
ESOS:Detailed audit of savings opportunities
Do You Need Both?
If you qualify for both, yes. Many organisations meet the criteria for both schemes. The good news: ESOS data and recommendations can inform your SECR energy efficiency narrative.
Managing Both Requirements
- Use ESOS audit findings for your SECR efficiency narrative
- ESOS Phase 3 deadline was 5 June 2024—ensure compliance if required
- Both schemes use similar energy consumption data
- ESOS requires board-level involvement; SECR disclosures appear in strategic report
Simplify Your Compliance
ComplyCarbon helps streamline SECR reporting so you can focus on your broader climate strategy.
Get Your SECR Report →