SECR report example — a worked Directors' Report disclosure
This is a worked, illustrative example of how a SECR disclosure reads inside a UK Directors' Report. It shows the standard structure — statement of compliance, methodology, the energy and emissions tables, the intensity ratio and the narrative. Use it to see the shape of a compliant disclosure before you draft your own. For the field-by-field layout, see the SECR report template.
Streamlined Energy and Carbon Reporting (example)
Worked example for an illustrative private company, “Example Manufacturing Ltd”, for the financial year ended 31 March 2026.
Statement of compliance
This disclosure has been prepared in accordance with the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018. The reporting period is the financial year ended 31 March 2026.
Methodology
Emissions have been calculated using the UK Government's 2025 greenhouse gas conversion factors, applied in line with the GHG Protocol Corporate Standard, using an operational-control consolidation boundary. The disclosure covers scope 1 and scope 2 (location-based) emissions; scope 3 is reported on a limited, voluntary basis for business travel. For the factor data behind these calculations, see the DEFRA conversion factors reference.
Energy consumption and emissions
| Metric | FY 2026 (example) | FY 2025 (example) |
|---|---|---|
| UK energy use (kWh) | 1,240,000 | 1,310,000 |
| Scope 1 — combustion of fuel and operation of facilities (tCO₂e) | 96 | 104 |
| Scope 2 — purchased electricity, location-based (tCO₂e) | 58 | 71 |
| Scope 3 — business travel, voluntary (tCO₂e) | 22 | 19 |
| Total scope 1 & 2 (tCO₂e) | 154 | 175 |
| Intensity ratio (tCO₂e per £M turnover) | 3.4 | 4.1 |
The figures above are illustrative and fictional — a structural example of how a SECR disclosure is laid out, not a source of numbers. Calculate your own with the carbon calculator or have a specialist do it.
Intensity ratio
The chosen intensity metric is tonnes of CO₂e per £M of turnover, which allows comparison across reporting years independent of changes in trading volume. Companies may instead choose an intensity metric appropriate to their sector, such as tCO₂e per full-time employee or per unit of product.
Energy efficiency actions
During the reporting period, the company undertook energy-efficiency measures appropriate to its operations — for example, lighting upgrades, improved building controls, or fleet changes. SECR requires a narrative description of the principal measures taken; it does not mandate a specific list.
Year-on-year context
The narrative explains any material movement in emissions between reporting years — for instance, a change in production volume, a site opening or closure, or a shift in energy procurement. Where a methodology has changed, the prior-year figure is restated and the change explained.
Directors' approval
The disclosure forms part of the Directors' Report and is approved by the board. In a live filing this section names the signing director and the date of approval.
The SECR reporting process, step by step
A typical SECR engagement runs over roughly eight weeks before the filing deadline. Use the deadline calculator to find your date, then work back through these five phases.
Scope assessment
Week 1Confirm whether SECR applies, which disclosure tier you fall under, and your exact filing deadline. Fixes the organisational and operational-control boundary before any data is collected.
Data collection
Weeks 2–4Gather UK energy use — electricity, gas and transport fuels in kWh — across the reporting period, plus the activity data behind any voluntary scope 3 disclosure.
Methodology & calculation
Weeks 4–6Apply the correct DEFRA conversion factors and the GHG Protocol to turn energy data into scope 1, scope 2 and (if disclosed) scope 3 emissions, then set the intensity ratio.
Disclosure drafting
Weeks 6–7Draft the narrative section for the Directors' Report — methodology, year-on-year context, energy-efficiency actions and the intensity metric — and prepare it for director sign-off.
Filing
Week 8Place the signed-off disclosure in the Directors' Report and file the accounts with Companies House by the deadline — 9 months after year-end for private companies, 6 for public.
Indicative timeline only. A specialist confirms the schedule against your actual filing deadline.
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