SECR vs ESG Reporting: What UK Businesses Need to Know

Understand key differences and how to prepare both reports efficiently.

SECR in brief

SECR focuses on energy and emissions for qualifying UK entities.

• Report electricity, gas, and transport energy use and associated GHG emissions.
• Disclose intensity metrics (e.g., tCO₂e/£m revenue, kWh/m²) and methodologies.
• Include efficiency actions taken during the period.

ESG essentials

ESG is broader and strategic. On E (environment), you’ll still need energy and carbon—but also water, waste, and climate risk context.

• Materiality assessment to prioritise topics.
• Targets and progress narratives, often aligned with frameworks (e.g., GRI, TCFD).
• Controls and governance for data quality.

Map once, publish twice

Use a single data backbone to drive both outputs:

• Meters and tariffs: consistent capture of kWh and cost by site and scope.
• Emission factors: UK location‑based and market‑based where relevant.
• Intensity metrics: share with finance to standardise denominators.

A simple data model that scales

• Site → Meter → Reading (kWh, date) with tags for scope/category.
• Factors table (grid, gas, diesel) by period and geography.
• Evidence attachments (invoices, calibration, screenshots).

Timeline and ownership

1. Month −2: data gap check and factor updates.
2. Month −1: compute emissions and EnPIs; draft narrative.
3. Month 0: management review and publication; ESG alignment update.

Pitfalls to avoid

• Mismatched scopes/boundaries: keep a register and change control.
• Stale emission factors: version factors and track source/date.
• Spreadsheet drift: centralise calculations to reduce copy/paste errors.

Case study: One backbone, two reports

Multi‑site services business. We connected meters, standardised intensity metrics, and automated both SECR disclosures and ESG dashboards.

• Result: SECR ready in 6 days (down from 4 weeks); ESG “E” section updated monthly.
• Bonus: identified 9% savings opportunities via anomaly detection.

Related reading

• Automating Audit‑Ready Evidence Packs
• ISO 50001 to Savings
• AI‑Driven Energy Dashboards

Streamline your SECR & ESG