SECR reporting from metered energy, not year-end estimates
Streamlined Energy and Carbon Reporting (SECR) requires quoted companies, large unquoted companies and large LLPs in the UK to report energy use, greenhouse gas emissions, an intensity ratio and energy efficiency actions in their annual reports. Aqueduct supplies the measured inputs: energy by site and fuel, emissions from your chosen factors, intensity metrics and savings verified at the meter.
What SECR is and who it applies to
SECR is the UK framework that requires certain companies and LLPs to disclose energy and carbon information in their annual reports. It applies to quoted companies and to large unquoted companies and LLPs that meet size tests. Quoted companies report global greenhouse gas emissions, while large unquoted companies and LLPs report UK energy use and associated emissions.
Reports typically include energy use, Scope 1 and Scope 2 emissions, at least one intensity ratio, the methodology used, prior year figures and a narrative on energy efficiency actions taken. Government environmental reporting guidelines explain the method and conversion factors. Size tests, exemptions and reporting details can change, so check the current guidance and your auditors' view for your reporting year.
SECR disclosures and the evidence Aqueduct supplies
Aqueduct supplies measured energy and calculated emissions inputs. Your finance and sustainability teams prepare the disclosure.
| Requirement | Evidence needed | How Aqueduct supplies it |
|---|---|---|
| Energy use | Annual consumption by fuel for the reporting boundary | Metered electricity, gas and other site fuels by site, with bills filling gaps, totaled for your financial year |
| Scope 1 emissions | Fuel combusted on site converted with recognized factors | Gas and fuel consumption by site, multiplied by the factors you select and version |
| Scope 2 emissions | Purchased electricity, heat and cooling converted with grid factors | Electricity by site with the grid carbon factor, its source and year shown alongside |
| Intensity ratio | Emissions per a measure such as floor area, revenue or output | Intensity per square meter, per unit of output or per occupant, calculated from the same data |
| Prior year comparison | Consistent figures for the previous year | Year-on-year views on a consistent boundary, with weather-normalized comparisons available |
| Energy efficiency actions | Narrative of principal measures taken in the year | Verified savings per measure, so the narrative cites measured results |
| Methodology | Clear statement of methods and sources | Factor sources, meter registers and estimation flags recorded for every figure |
How to prepare an SECR disclosure
Fix the boundary
Agree with your auditors which entities and sites are in scope and which method you follow.
Gather a full year
Consolidate metered and billed energy for every site. Aqueduct flags months that are estimated or missing.
Apply factors
Choose and record the conversion factors for the year, then calculate Scope 1 and Scope 2 consistently.
Write the actions from evidence
Pull verified savings for the measures taken so the narrative is backed by meter data.
Review with your auditors
Share the export, factor list and meter register so figures trace to source.
What stays with your reporting team
SECR sits in the annual report. Aqueduct supplies figures you can trace.
The disclosure
Directors approve the annual report. Your team writes the SECR section and narrative.
Transport and refrigerants
Company vehicle fuel and refrigerant losses come from fleet and service records.
Assurance
Auditors or assurance providers review the figures. Aqueduct does not provide assurance.
Related frameworks
Often reported from the same data.
sites in 21 countries run on Aqueduct.
and 9 clinics in one of India’s top hospital chains.
US airport running water intelligence on Aqueduct.
of commercial real estate under Aqueduct.
FMCG manufacturing campus.
operations run on Aqueduct.
Related
Common questions
SECR is the UK framework requiring certain companies and LLPs to report energy use, greenhouse gas emissions, intensity ratios and efficiency actions in their annual reports. Aqueduct supplies metered energy and emissions inputs.
Quoted companies, and large unquoted companies and LLPs that meet the size tests. Check current government guidance for the tests and any exemptions.
Most UK reporters use the government's published greenhouse gas conversion factors for the reporting year. Aqueduct applies the factors you choose and records their source.
Yes, from measured energy and the denominator you choose, such as floor area or output. Revenue based ratios use figures from your finance team.
No. Aqueduct measures energy at sites. Vehicle fuel comes from your fleet records.
SECR is a UK annual report requirement focused on energy and carbon. CSRD is the EU sustainability reporting directive with much broader topics. Some groups report under both.
Late bills, estimated reads and corrected meter data often move the totals after the books close. Aqueduct reads meters continuously and flags estimated months, so the figures settle earlier and each change can be traced to a source.
Yes. A cold winter or hot summer can move energy use more than any efficiency measure. SECR reports actual figures, but a weather-normalized view from Aqueduct helps your narrative explain what changed and why.
See Aqueduct on your own facility.
Bring a site, a utility bill or a question. We will show you where the loss is.