Are you ready for ESOS and SECR?

As you may be aware, 2019 has been an important year for energy reporting. In April, the Government introduced the new Streamlined Energy and Carbon Reporting Framework ("SECR"), and the compliance deadline for the second four-year phase of the Energy Savings Opportunity Scheme ("ESOS") is fast approaching. Non-compliance can bring penalties of up to £90,000 in the case of ESOS and unlimited fines in the case of SECR so, if your company is caught, it is crucial that both are placed at the top of your agenda over the coming months.

Who is caught?


  • Companies with over 250 employees on the relevant qualification date
  • Companies with an annual turnover exceeding €50 million and a balance sheet exceeding €43 million on the relevant qualification date



  • Quoted companies
  • Unquoted companies and LLPs with two of the below:
    • Over 250 employees
    • Annual turnover exceeding £36 million
    • Annual balance sheet exceeding £18 million

Key Dates

ESOS: 5th December 2019: Phase 2 Compliance Date

SECR: from 1st April 2020: First SECR reports will be due

For more information, please click here to read our factsheet. You can also read our SECR blog post here.


If you're not sure whether you're caught by the ESOS and/or the SECR framework, or if you need some guidance about your obligations, please get in touch with a member of our Energy & Waste team:


The content of this page is a summary of the law in force at the date of publication and is not exhaustive, nor does it contain definitive advice. Specialist legal advice should be sought in relation to any queries that may arise.

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