Resource
20 May 2026
This article provides practical SECR reporting guidance for MATs that need to understand whether they qualify, what information is required, and how Zenergi can support the process.
While public sector organisations have typically been excluded from some carbon reporting requirements, a MAT may still need to comply with SECR if it is registered with Companies House and meets the definition of a large company or LLP under the Companies Act 2006.
A Trust is generally required to comply if it meets two or more of the following three criteria:
We estimate that approximately 520 MATs, representing more than 4,200 academy schools, may fall within this carbon reporting regime. We have therefore compiled these frequently asked questions to help MATs understand their responsibilities, prepare for SECR compliance, and identify where expert support may be required.
Not necessarily. Organisations that are registered with Companies House and qualify as a large company or LLP under the Companies Act 2006 are obliged to report under SECR where the relevant criteria are met.
This means that many MATs will be included. Education is both staff-intensive and buildings-intensive, which means MATs can exceed the employee and balance sheet thresholds even where they consider themselves part of the wider public sector.
Public sector organisations such as local authorities and government bodies do not usually qualify for SECR in the same way. However, they may be required to quantify and report their carbon emissions through other frameworks, such as Greening Government Commitments.
For MATs, the key question is therefore not simply whether the Trust is public sector in nature, but whether it is registered with Companies House and meets the large company or LLP criteria.
Qualifying organisations are expected to include SECR information within their annual financial reporting. The Conduct Committee of the Financial Reporting Council is responsible for monitoring compliance with SECR.
If a qualifying organisation submits financial accounts without the required SECR information, the accounts may be rejected and penalties may be charged for non-compliance.
For MATs, this can create avoidable pressure at year-end, particularly where energy consumption data, transport mileage, methodology, and energy efficiency actions have not been gathered in advance. Early preparation supports SECR compliance and reduces the risk of missing information delaying the accounts process.
Yes, qualifying MATs can manage SECR reporting internally if they have the time, data access, and expertise to understand the reporting requirements and prepare the necessary evidence.
However, SECR can be complex, and requires much more than simply collating utility bills. MATs may need to capture and validate energy data across multiple academy sites, identify relevant transport data, record energy efficiency actions, and explain the methodology used to calculate emissions.
The Department for Energy Security and Net Zero (DESNZ) has recommended independent assurance for SECR. For many MATs, external support provides confidence that the process is robust, consistent, and suitable for inclusion in the annual accounts.
Zenergi provides practical SECR reporting guidance, starting with an eligibility assessment. For qualifying MATs, we take care of data collation and emissions calculation, Scope 1, 2, and relevant Scope 3 reporting, preparation of compliant SECR output for the Directors’ Report, and quality assurance and compliance checks.
Zenergi has a dedicated net zero team providing expert and proven resource to manage the SECR process on your behalf. We offer three service levels to support your needs and budget, from core SECR compliance reporting, to compliance plus year-round carbon insight, and an advanced level that includes comprehensive carbon reporting and additional audit support. Access to an interactive carbon accounting platform provides ongoing visibility of emissions data, trend analysis, and enhanced stakeholder reporting capabilities.
Whichever level you choose, our team removes the burden of SECR compliance, helping you meet your obligations with less internal resource and greater confidence. We work with you to capture the energy and transport data required to create a SECR evidence pack that can support your annual Directors or Trustees Report.
This includes reviewing energy consumption, helping to identify relevant transport mileage, validating the information provided, and setting out the methodology used for the SECR calculations.
Zenergi’s support is designed to ensure that your SECR strategy does more than meet compliance. It can help create a clear route towards energy, carbon, and financial savings across your estate. Our in-house engineering team can help you act on your energy and carbon reduction opportunities, offering a streamlined route to compliance while accelerating your net zero journey.
For MATs with multiple academies, centralising the data collection and validation process can help reduce administrative burden and improve consistency across the Trust.
Yes. Academies within PFI (Private Finance Initiative) buildings should be considered as part of the reporting scheme where they fall within the MAT’s reporting boundary.
We support several clients that operate within this model. We can help create a process to capture the data required, including working through any challenges where energy information sits with different parties or is not held centrally by the Trust.
This is an important part of SECR reporting guidance for MATs, because PFI arrangements can make data ownership and access more complex. Establishing responsibilities early helps avoid delays later in the reporting cycle.
Not necessarily, but it does need to be addressed. Transport data can form part of the wider carbon footprint calculation, so MATs should have a practical process for capturing relevant mileage information.
Zenergi’s team can work closely with you to create a process for capturing transport data and staff mileage claims. This helps you understand your total carbon footprint and develop a more complete view of emissions across energy and transport activity.
Where data has not previously been collected, the most important step is to create a clear, repeatable process that supports future reporting years as well as the current submission.
Zenergi has a simple and transparent fee structure across the three tiers of service levels, calculated based on the time required to collate, validate, and scrutinise your organisation’s energy consumption and transport data.
We assess the number of hours and days likely to be required, then provide a detailed proposal and quote for your consideration. This reflects the complexity of your estate, the number of academy sites involved, the quality and availability of data, and the level of support needed to prepare a complete SECR evidence pack.
As part of the process, we will help calculate your organisation’s total carbon footprint, state the energy efficiency actions taken during the year, and detail the methodology used for SECR calculations.
This structured approach gives MATs greater confidence in their SECR compliance position and creates an auditable record to support annual reporting.
SECR is an annual reporting requirement for qualifying organisations. MATs should plan ahead so that all required energy and transport data is available in good time for annual accounts preparation.
Many MATs complete their financial year in August, with SECR preparation able to begin once the relevant energy bills and supporting data is received. The reporting information then needs to be finalised, approved, and submitted as part of the company accounts.
For ongoing reporting, MATs should consider SECR as part of their annual compliance timetable rather than a one-off exercise. Early planning helps ensure that bills, mileage data, site information, energy efficiency actions, and calculation methodology are ready before the accounts deadline.
Zenergi can support your Trust with clear SECR reporting guidance and a structured reporting process aligned with your financial year.
SECR provides a useful baseline for understanding your Trust’s carbon footprint. Once the baseline has been calculated, Zenergi can work with you to understand your carbon agenda objectives and create a strategic plan to reduce carbon, consumption, and cost.
This may include identifying a broad range of energy efficiency projects across your estate. These projects can support compliance, reduce operating costs, and improve the performance of school buildings.
Energy efficiency actions should also be recorded as part of the SECR process. This encourages continuous improvement and ensures that the annual report reflects the practical steps your trust is taking to manage and reduce emissions.
Carbon reduction planning can also support wider estates strategies, budget planning, and long-term net zero objectives.
SECR is a mandatory annual review of energy efficiency and carbon footprint at Director level for qualifying organisations. It requires MATs to understand energy use, report emissions, and state the energy efficiency actions taken during the year.
Although it is a compliance requirement, SECR can also create strategic value. By establishing a clear carbon footprint, MATs can identify opportunities to reduce energy consumption, lower costs, and prioritise investment in building improvements.
Energy efficiency savings are often cost effective and can improve school infrastructure. SECR therefore supports both governance and operational improvement by bringing energy and carbon reduction into SLT reporting.
Once the carbon footprint has been established, MATs will also be better placed to respond to future carbon reduction expectations and wider net zero planning.
For more information on the actions required to comply with SECR, view Zenergi’s SECR product sheet.
If your Trust needs help understanding its reporting obligations, gathering data, or preparing a SECR evidence pack, Zenergi can support you throughout the process, taking the burden away from your team.
We take care of the collection, calculation, and reporting of energy consumption and carbon emissions across Scopes 1, 2, and 3, delivering accurate and compliant reporting, while identifying opportunities for carbon, consumption, and cost reduction.
Many Multi-Academy Trusts may need to comply with SECR if they are registered with Companies House and meet large company criteria, requiring them to report energy use, emissions, methodology, and energy efficiency actions within their annual accounts.
Zenergi supports eligibility assessment, data collection, emissions calculations, compliant reporting, assurance checks, and carbon reduction planning, reducing internal burden.
