SECR vs Previous Mandatory Reporting
SECR replaced and expanded upon the previous mandatory carbon reporting requirements introduced in 2013. SECR is broader, covering more companies and requiring additional disclosures.
Quick Comparison
ScopeQuoted companies only (pre-SECR)
FrequencyAnnual (ended April 2019)
ReportingGHG emissions only
PenaltiesStandard Companies Act penalties
Key Differences
Company Coverage
SECR:Quoted, large unquoted, and LLPs
Previous Mandatory Reporting:Quoted companies only
Energy Reporting
SECR:Energy consumption mandatory
Previous Mandatory Reporting:Not required
Efficiency Narrative
SECR:Mandatory efficiency narrative
Previous Mandatory Reporting:Not required
Intensity Ratios
SECR:At least one required
Previous Mandatory Reporting:Encouraged but not mandatory
Do You Need Both?
The previous regime was replaced by SECR. If you were reporting under the old rules, you now report under SECR with the expanded requirements.
Managing Both Requirements
- SECR builds on previous carbon reporting experience
- Expand data collection to cover energy consumption
- Develop your energy efficiency narrative
- Ensure intensity ratios are calculated and disclosed
Simplify Your Compliance
ComplyCarbon helps streamline SECR reporting so you can focus on your broader climate strategy.
Get Your SECR Report →