With the academy audit season now in full swing, it’s essential for trusts to ensure they’re meeting all statutory reporting requirements - including the often-overlooked Streamlined Energy and Carbon Reporting (SECR) obligations.
What is SECR?
SECR is a UK government-led framework requiring eligible organisations to report their energy use, carbon emissions and efficiency actions within their annual reports. Implemented via the Companies (Directors’ Report) and LLP Energy and Carbon Report Regulations 2018, effective for financial years commencing on or after 1 April 2019.
Are you in scope?
A trust must report if it qualifies as a 'large company' under the Companies Act 2006, meeting two or more of:
- Annual turnover of £36 million+
- Balance sheet total of £18 million+
- 250+ employees
Where a large company does not consume more than 40,000 kWh of energy in a reporting period, it qualifies as a low energy user and is exempt from reporting under these regulations. A statement to this effect should be included in the academy trust’s directors’ (trustees’) report in its annual report and accounts.
Most MATs exceed these thresholds; even single-academy trusts might qualify, depending on size.
SECR disclosure requirements
- Total UK energy consumption – including electricity, gas and transport fuels.
- Carbon emissions – calculated in tonnes of CO₂ equivalent (tCO₂e).
- Intensity ratio – emissions normalised for a relevant metric (e.g., per pupil, per square metre).
- Energy efficiency actions – factual details of steps taken during the year.
- Reporting methodology – explanation of data collection and emission calculation basis.
Strategic benefits beyond compliance
Cost savings: Identifies energy inefficiencies and drives cost reductions through upgrades.
Operational efficiency: Enables data-driven estate and resource planning.
Stakeholder trust: Demonstrates environmental leadership to parents, staff, funders, and the community.
Governance alignment: Meets expectations under the Academy Trust Handbook 2025, which reinforces sustainability as a governance responsibility. For more information, download our sustainability leadership guide for academy trusts.
How UHY can support you
- assess scope and SECR applicability
- collect and validate energy and emissions data, ensuring accuracy and audit readiness
- calculate intensity ratios and align with SECR conversion factors, and benchmark against peer trusts
- draft trustees’ report disclosures in line with regulatory guidelines
- integrate SECR outputs into broader ESG and sustainability reporting, preparing you for future frameworks.
With the audit season well underway, SECR compliance is more than just a box-ticking exercise - it’s an opportunity to demonstrate your trust’s commitment to sustainability and good governance.
The next step
For further information on how we can support your academy trust in with SECR requirements, please contact your usual UHY academy adviser or our sustainable business services team.
