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SECR reporting

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Disclosure assembly

The report is built from layers, not written in one sitting.

Select a layer to see what it holds. Each layer below the one selected is assembled into the disclosure with it.

Prior-year comparison

Last year's disclosure, so the comparison and the methodology statement hold together.

Read the SECR sheet

Take control with Omnium

Report energy and carbon only once it is actually required.

Scope tested against the SECR thresholds, with the disclosure built the same way year on year.

  • Scope tested, not assumed

    Turnover, balance sheet and employee thresholds checked before any disclosure is built.

  • Scope 1, Scope 2, intensity

    UK energy use, emissions and an intensity ratio built from your own data.

  • Consistent year on year

    The method stays the same, so the prior year comparison actually holds.

  • Reduction named separately

    We tell you separately which measures would actually reduce the figures next year.

Where it goes wrong, and what we do about it

  • How Omnium solves it

    We test scope against the turnover, balance sheet and employee thresholds, so the disclosure is only built once it is actually required.

  • How Omnium solves it

    A SECR disclosure reports performance; it does not improve it on its own, so we tell you separately which measures would actually reduce the numbers next year.

  • How Omnium solves it

    UK energy use, Scope 1 and 2 emissions and the intensity ratio are built the same way year on year, so the comparison holds.

Read moreThe detail, in full

In short

SECR applies to all quoted companies that prepare a directors' report, and to large unquoted companies and LLPs meeting two of three thresholds: turnover of £36m or more, a balance sheet total of £18m or more, and 250 or more employees. The disclosure covers UK energy use, Scope 1 and Scope 2 emissions, an intensity ratio, efficiency measures taken and the prior year for comparison.

What this does not do. A disclosure reports performance. It does not improve it. Reducing the figures is separate work, and we will tell you which measures would actually do it.

A disclosure is a report, not a reduction.

Lowering the figures is separate work, and we will say which measures would do it. We do not sign your accounts or act as your auditor.

  • 01

    The entity structure and whether each company or LLP meets two of the three thresholds, and whether any entity is quoted.

  • 02

    Electricity, gas and transport fuel consumption across the full reporting year, from meter data, invoices and mileage records.

  • 03

    The emissions conversion factors for the correct reporting year, since a new set is published annually.

  • 04

    The intensity metric options, so the one chosen reflects how the business actually scales.

  • 05

    The efficiency measures carried out during the year, and whether they can be evidenced with numbers.

  • 06

    Last year's disclosure, so the comparison and the methodology statement hold together.

  1. Each entity is tested against the SECR thresholds and, separately, against the ESOS test, in writing.

  2. A full year of electricity, gas and transport fuel is built from records rather than assembled the week before sign-off.

  3. Scope 1 and Scope 2 are calculated on the correct year's conversion factors, with the methodology recorded.

  4. The metric is chosen to reflect the business, so an improving business does not read as static and a real problem is not hidden.

  5. The efficiency section describes measures that actually happened, with figures attached. Where performance moved the wrong way, it says so and explains why.

  6. The disclosure and its working papers go to whoever prepares the directors' report, in a form they can check.

Questions

What clients ask before starting

Quoted companies of any size that prepare a directors' report, large unquoted companies meeting two of the three thresholds, and large LLPs meeting the same test. The thresholds are turnover of £36m or more, a balance sheet total of £18m or more, and 250 or more employees.

Yes. A low energy user exemption applies where consumption is below 40,000 kWh in the reporting period. The exemption still has to be stated in the report.

No. SECR is two of three thresholds. ESOS is 250 or more employees on its own, or both financial thresholds together. Confusing the two is the commonest error in this area, and the same company can be inside one regime and outside the other.

UK energy consumption across electricity, gas and transport fuel, Scope 1 and Scope 2 emissions, at least one intensity ratio, a narrative of the efficiency measures taken during the year, the previous year's figures for comparison and the methodology used.

Scope 3 is voluntary under SECR, although customers and lenders increasingly ask for it. We will tell you what is required and what is being asked for beyond that, and keep the two separate.

The initial review, which confirms whether you are in scope and what data you already hold, costs nothing. The reporting work is quoted and agreed in writing before it starts.

Read the detail

Related: ESOS Phase 4 compliance, all compliance work and energy monitoring.

How to check this

Each claim on this page is answered by something you can read for yourself. Nothing below states a figure; it names the document or register the claim is held against.

  • Point 01

    We hold a Level 1 Letter of Authority only

    The authority wording sets out what we may do with your data and states that we cannot sign a contract on your behalf. Read it before you sign it.

    Read the Letter of Authority

  • Point 02

    How we are paid is agreed in writing before you sign

    Our margin or management fee is stated in the terms that accompany a recommendation, and nothing is added afterwards.

    Client terms and conditions

  • Point 03

    Every figure we quote carries a dated source document

    Records state the figure, what it is measured against, the document it is taken from and the date on that document. Records still held anonymous are labelled as such.

    Evidence records

  • Point 04

    Compliance work is held against the current legislation

    Each obligation is recorded with the rule it comes from and the deadline it carries, in an evidence pack an auditor can follow.

    Compliance

  • Point 05

    We work to a published code of conduct

    Our obligations as a third party intermediary, and what you can hold us to, are set out in full.

    Third party intermediary code

Ask about SECR

Put a question about the reporting duty and get a plain-English explanation drawn from what we already publish, with the source you can check named. It reads our compliance pages and sheets, and nothing else.

Hello, I'm Omnium's AI assistant. I can answer questions about business energy, our services and how we work, or put you in touch with the team. What can I help with?

Do not share account details

This is an AI assistant. Answers come from published pages and are not a quotation, a contract, or legal, tax or financial advice. Questions are recorded so we can see what buyers are asking, and are covered by our privacy notice.

Proof

What we have delivered, and who checks our work.

Each figure below is taken from our evidence record and has a full case study behind it.

  1. £206,000a year saved on procurement

    Read the case study: Michels and Taylor

  2. £161,000a year saved on gas, about £483,000 across a three-year term

    Read the case study: Broadening Choices for Older People

  3. Group rates10 per centlower than the previous brokered prices

    Read the case study: Roam

Checkable with the issuing body

All case studiesThe full evidence record