SECR report template — free 2026 example for UK companies

What a SECR report is

A SECR report is the Streamlined Energy and Carbon Reporting disclosure that large UK companies and large LLPs must include in their annual financial report. SECR was introduced in April 2019 to put energy use and carbon emissions alongside the financial figures a business already files, improving transparency and nudging emissions down year on year.

This page gives you the standard SECR report template to copy and adapt: the seven mandatory sections, a worked energy-efficiency narrative, and the mistakes that get a report sent back. First, a one-screen recap of who must report and what SECR requires.

Who needs to comply with SECR

SECR is emissions reporting aimed at larger organisations — from professional services firms to industrial manufacturers — not every business in the UK. The scheme applies to two groups. Quoted companies on the LSE main market, NYSE, NASDAQ or an EEA regulated market are in scope automatically. Large unquoted companies and large LLPs are in scope if they meet two of three thresholds in the reporting period:

A quick wedge worth knowing: the April 2025 Companies Act uplift raised the general "large" company test to £54M turnover / £27M balance sheet, but the SECR thresholds did not move. So a business now classed as medium for accounts purposes can still be in scope for SECR. If you are unsure, run the free SECR eligibility checker — it tells you in under a minute.

For the full detail on who SECR applies to, see who needs SECR.

What SECR requires you to report

SECR requires businesses to report their energy and carbon emissions for the financial year and to calculate at least one intensity ratio. The key requirements form the mandatory disclosure list for unquoted companies and LLPs:

Quoted companies must additionally disclose global scope 1 and 2 emissions and transport scope 3 emissions (business travel where the employee is not driving a company vehicle). The template below maps directly onto these requirements. To populate it, you need 12 months of energy consumption data and the matching DEFRA factors.

Where the SECR report is filed

There is no separate submission. The report is filed as part of your annual financial report — inside the directors' report (or the energy and carbon report for an LLP) — and goes to Companies House with your accounts. So the filing deadline is your accounts deadline: nine months after the financial year-end for private companies and LLPs, six months for public companies. The free deadline calculator works it out from your year-end.

SECR report template — section by section

Section 1: Header

Energy and Carbon Report — for the year ended [year-end date], reporting in accordance with the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018.

Section 2: Methodology

State clearly: the standard (almost always GHG Protocol); the conversion-factor publication year (must match the data year); the boundary approach (operational control is most common); the coverage statement (UK operations / global operations); and any exclusions and the reason for them. Good methodology follows current government guidance and lets any reader recreate your calculation.

Section 3: Energy use table

Section 4: Greenhouse gas emissions table

*Market-based scope 2 is optional but disclose it if you have REGO-backed or other contractual electricity. See the scope 2 emissions guide.

Section 5: Intensity ratio

State the rationale: "We have selected [metric] as the most representative measure of our business activity because [reason]."

Section 6: Energy-efficiency actions taken — narrative

A strong narrative is specific and quantified. The example below suits an industrial business; a services business would focus on buildings, IT and travel instead. Example (manufacturing company):

During the financial year, the Group continued its programme of energy and emissions reduction. Key actions included: an LED lighting retrofit at the main facility (estimated annual saving 184,000 kWh and 38 tCO₂e); a compressed-air leak survey and repair across all three production sites, reducing compressed-air electricity consumption by an estimated 6%; a voltage optimisation installation expected to cut electricity consumption 4–6% from next year; a fleet transition replacing 12 diesel vans with electric vehicles, expected to reduce scope 1 transport emissions by approximately 28 tCO₂e annually; and a behavioural campaign across all UK sites including switch-off protocols.

What makes a strong narrative: specific actions (not "we made improvements"); quantified outcomes (kWh or tCO₂e saved); site-level detail; forward-looking carbon reduction commitments; and a link to broader strategy (ESOS, ISO 50001, net zero, a 2050 target). A weak narrative — "the Company is committed to reducing its environmental impact and has implemented various energy-efficiency measures" — will be flagged by auditors and the FRC.

Section 7: Director sign-off

This Energy and Carbon Report was approved by the Board of Directors on [date] and signed on its behalf by [director name and title].

Common mistakes the structure helps you avoid

1. Wrong DEFRA factor year. The factors must match the data year. See DEFRA conversion factors.
2. Missing transport fuel. Fleet diesel and grey-fleet mileage are routinely under-counted.
3. No prior-year comparator. Mandatory from year 2.
4. Weak narrative. Lists "various improvements" with no specifics or numbers.
5. No methodology statement. The reader must be able to recreate your calculation.
6. Wrong boundary approach. Mixing operational control and financial control creates double counting in groups.

How SECR compares to ESOS

SECR and ESOS often get confused. Both are UK energy schemes, but they are not the same. ESOS is a four-yearly energy audit; the SECR report is an annual public disclosure inside your annual financial report. Many large companies are in scope for both and can reuse the same energy usage data across them.

If you are in scope for both, see ESOS reporting — the data you collect for one feeds the other.

Why a good SECR report is worth the effort

Beyond compliance, a clear SECR report earns its keep. It gives your board a like-for-like view of energy usage and carbon emissions year on year, shows where to cut cost and shrink your carbon footprint next, and signals genuine sustainability progress to customers, lenders and staff. Because the disclosure sits in the annual report alongside the financials, the same investors and analysts read it — so its quality reflects on the whole business.

Many UK companies now pair their SECR actions with a longer climate plan: a published carbon reduction target, a path to net zero, and ESOS audits feeding the same data. Treat SECR as the annual energy and carbon baseline for that wider net-zero strategy, not a box-ticking chore, and a mandatory disclosure becomes a planning asset.

Get a specialist to build the real thing

A structure gets you started; a finished, sign-off-ready report takes data discipline and narrative rigour. We do not file SECR reports ourselves — we match you with a vetted, IEMA-qualified specialist who can prepare the disclosure so it passes auditor review. Check your eligibility and we'll connect you — free and with no obligation.