2026 post-implementation review of the SECR regulations 2018
This research examines how effective the Streamlined Energy and Carbon Reporting (SECR) regulations have been in increasing transparency on organisational energy use and emissions.
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This publication relates to the Streamlined Energy and Carbon Reporting (SECR) framework introduced in 2019, which replaced the previous Carbon Reduction Commitment (CRC) Energy Efficiency Scheme.
This post-implementation review report describes how the requirements of the SECR framework have been implemented since its introduction. The report has been published to establish whether and to what extent the SECR requirements have achieved their original objectives, to assess whether those objectives remain appropriate and the extent to which they could be achieved with a system which imposes less regulation.
This report reviewed the UK’s implementation of SECR and whether:
- it has achieved its original objectives
- these objectives are still valid
- there have been any unintended consequences
- government intervention is still required
- there is scope for simplification, improvement or deregulation
The review indicates that SECR has contributed to improved transparency and consistency in company-level energy and carbon reporting. It also highlights areas where the framework could be simplified or improved in practice to reduce administrative burden and enhance effectiveness.
The findings of this review will inform future work on the effectiveness and proportionality of energy and carbon reporting requirements, including consideration of how SECR fits within the wider landscape of corporate reporting requirements.