The Differences between ESOS & SECR | Low Energy Consultancy

The Differences between ESOS & SECR

What is the difference between ESOS & SECR?

About ESOS (Energy Savings Opportunities Scheme)

ESOS is a mandatory energy assessment scheme for organisations in the UK that meet qualification criteria, the scheme is administered by the Environment Agency. 

Organisations that qualify must complete assessment every 4 years, the assessments are audits of the energy used by the building, industrial processes and transport to identify cost effective energy saving measures.

About SECR (Streamlined Energy and Carbon Reporting)

SECR has replaced the previous CRC Energy Efficiency Scheme and will also replace and extend mandatory Greenhouse Gas Emissions reporting for quoted companies.

Eligible companies are required to disclose their annual greenhouse gas emissions and energy consumption.  They must also report on energy efficiency actions completed during the compliance year and this must be published alongside the financial annual report as party of the financial filing obligations.

What are the qualifying criteria’s for each mandatory reporting scheme?

ESOS – Energy Savings Opportunities Scheme

1. UK company that either:

  • Employs 250+ employees
  • Has an annual turnover in excess of 50 million euros (£44,845,000) and an annual balance sheet in excess of 43 million euros

2. An overseas company with UK registered establishment with over 250 employees


SECR – Streamlined Energy and Carbon Reporting

1. Quoted companies as defined in section 385 of the Companies Act 2006

2. UK registered unquoted large companies as defined in Companies Act 2006. Companies that meet TWO of the following criteria’s:

  • At least 250 employees
  • An annual turnover greater than £36m and/or
  • An annual balance sheet total greater than £18m

3. Large LLP’s already obligated to report under ESOS

4. Large unregistered companies operating for gain that report under the Unregistered Companies Regulations 2009 with reports needing to comply with Large and Medium sized Companies and Groups (accounts and reports) Regulations 2008


Reporting Dates - ESOS

The ESOS reports are required to be completed every 4 years with submissions to the Environment Agency required as follows:


Qualification date

Compliance period

Submission Deadline

Phase 1

31st December 2014

06/12/2011 – 05/12/2015

5th December 2015

Phase 2

31st December 2018

06/12/2015 – 05/12/2019

5th December 2019

Phase 3

31st December 2022

06/12/2019 – 05/12/2023

5th December 2023

Phase 4

31st December 2026

06/12/2023 – 05/12/2027

5th December 2027

Reporting Dates – SECR

Reporting submissions are dependent on when the company’s financial year runs from and until.  The reports are to be submitted alongside the annual financial filing requirements.  The earliest deadline for submission is 1st April 2020.

Standard reporting year

First annual SECR reporting deadline

April to 31 March

1 April 2020 (for 1 April 2019 to 31 March 2020)

1 January to 31 December

1 January 2021 (for 1 January 2020 to 31 December 2021)


What do I need to do?

Low Energy Consultancy are qualified and experienced to assist with all aspects of energy reporting and can support your business with ESOS and SECR requirements.

Please call on 020 3859 4100 to discuss your needs.