ESG reporting examples · published UK reports, read at source
ESG reporting examples: nine real UK reports, read
ESG reporting examples are easiest to learn from in the documents companies actually publish, and in the UK that usually means the annual report rather than a separate ESG report.
This page reads nine published reports from the companies’ own websites and records only what each contains and where, against the provisions that ask for it: SECR, the Companies Act climate disclosures and the section 172(1) statement.
None is ranked or judged; the point is to see the shapes, and what the FCA’s PS26/19 will change for listed companies from 2027.
Where it sits
A UK ESG report is mostly inside the annual report
Search for an ESG report example and you find designed brochures; open a UK annual report and you find the regulated version.
The law puts ESG disclosures in fixed places, which is why the nine reports below look alike in structure even when they differ in everything else.
SECR sits in the directors’ report, or is cross-referenced from it, under Schedule 7 to SI 2008/410.
Climate disclosures sit in the non-financial and sustainability information statement of the strategic report, under section 414CB as amended by SI 2022/31.
The section 172(1) statement explains how the directors weighed employees, suppliers, customers, the community and the environment.
Many groups also publish a separate sustainability report against voluntary frameworks, and that is a choice rather than a duty.
The duties behind each part are set out on ESG reporting in the UK, and SECR in particular on SECR.
| Part of the annual report | What it carries | Provision |
|---|---|---|
| Strategic report: NFSI statement | The eight climate-related financial disclosures | CA 2006 s.414CB |
| Strategic report | The section 172(1) statement | CA 2006 s.414CZA |
| Directors’ report | SECR energy and carbon | SI 2008/410 Sch 7 |
| Annual financial report (listed, from 2027) | UK SRS disclosures or explanation; location, assurance and transition-plan statements | UKLR 6.6.6R(7A)–(8) |
| A separate sustainability report | Voluntary content, often GRI-based | None |
The register · read 1 October 2026
Nine published reports, filtered by sector or by disclosure
Each row records what the company’s own document shows in its contents pages or opening section, with the page.
Choose a sector or a disclosure to narrow the list.
Nothing here ranks or rates the reports.
Filter
Showing 9 of 9
| Company | Document | What it contains, and where |
|---|---|---|
| Anglo American plc | Integrated Annual Report 2025 | NFSI disclosures p.157; TCFD-related disclosures p.159; TNFD-related disclosures p.165; SECR p.172; assurance statement p.173; sustainability-linked financing disclosures p.177 |
| SEGRO plc | Annual Report & Accounts 2025 | NFSI statement p.46; SECR p.47; climate-related financial disclosures p.48; s.172(1) statement p.82; official version in ESEF because of a Euronext Paris secondary listing |
| The Crown Estate | Integrated Annual Report and Accounts 2024/25 | TCFD p.66; SECR p.78; s.172 statement p.96; aligned with the Integrated Reporting Framework; limited assurance under ISAE (UK) 3000 and ISAE 3410 |
| Southern Water | Annual Report and Financial Statements 2024–25 | Climate-related financial disclosures p.66; SECR p.86; s.172 statement p.89; NFSI statement p.92 |
| Wynnstay Group Plc | Annual Report & Accounts 2025 | An “ESG Framework” part: SECR p.30; TCFD p.32; Social p.40; s.172 statement p.55 |
| Headlam Group PLC | Annual Report and Accounts 2025 | Sustainability report p.26 (Environmental, Social, Governance); TCFD p.38; SECR p.43; NFSI statement p.53 |
| Premier Miton Group plc | Annual Report and Financial Statements 2025 | Responsible investing p.32; climate-related financial disclosures p.37; SECR p.38; s.172 statement p.54 |
| Persimmon Plc | TCFD disclosures 2025 (extract) | A stand-alone extract of the annual report’s climate section, opening with governance, describing a review of IFRS S2 requirements and a quantified transition-risk analysis |
| Santander Financial Services plc | 2025 Annual Report | A subsidiary’s report with a short sustainability section (p.6) inside the strategic report |
Each document is linked in the sources at the foot of the page.
Page numbers are the documents’ own.
Reading them
What the nine have in common, and where they differ
Seven of the nine name both a SECR section and a climate section in their contents pages: Anglo American, SEGRO, The Crown Estate, Southern Water, Wynnstay, Headlam and Premier Miton.
The climate section goes by two names: some call it TCFD, after the framework, and some call it climate-related financial disclosures, after the Companies Act duty.
Both describe the same content, and from 2027 a listed company’s version will be its UK SRS S2 disclosures or its explanation.
The non-financial and sustainability information statement appears as a named section in four of them, usually next to the climate section it contains or points to.
Five show a section 172 statement in their contents, some within the strategic report and some in the governance section.
Two show how far a report can go beyond the legal minimum: Anglo American adds disclosures related to the TNFD recommendations and an assurance statement, and The Crown Estate says its report is in alignment with the Integrated Reporting Framework.
Persimmon’s TCFD extract shows the climate section published on its own, and says the company reviewed the forthcoming IFRS S2 requirements during the year.
Santander Financial Services shows the shape of a subsidiary’s report, with a short sustainability section inside a strategic report.
Wynnstay and Headlam show two ways of grouping the material: one as an “ESG Framework” part, the other as a sustainability report organised by the three letters.
Sector shapes the content more than the structure: a mining group, a property company, a water utility and an asset manager carry very different risks under the same headings.
Checklist
Read any report against the provisions
The checklist beside this text turns the provisions into things to look for in a published report.
Choose SECR, the climate disclosures or the governance statements, tick what you find, and it lists what is still missing with the provision that asks for it.
SECR asks a large unquoted company for UK energy use, emissions from gas, transport fuel and electricity, at least one intensity ratio, last year’s figures and the method.
It also asks for a description of the principal energy efficiency measures, but only if the company took any.
The climate disclosures are the eight items in section 414CB(2A), from governance to KPIs; items (e) to (h) may be omitted with a reasoned explanation, and items (a) to (d) may not.
Finding every heading shows a report covers the ground; it does not show its figures are right.
The emissions figures in most of these reports rest on the GHG Protocol Corporate Standard and the government’s conversion factors, with method guidance in the Environmental Reporting Guidelines.
Read a report against the rules
Applies to: Large unquoted company.
0 of 6 found.
Not yet found:
- UK energy use, in kWh (Sch 7 Part 7A)
- Emissions from gas, transport fuel and purchased electricity (Sch 7 ¶20D(1))
- At least one intensity ratio (Sch 7 ¶20G)
- The previous year’s figures (Sch 7 ¶20H)
- The methodology used (Sch 7 Part 7A)
- Principal energy efficiency measures, if any were taken (Sch 7 ¶20D(4))
An item may sit elsewhere in the report under a cross-reference.
Nothing you tick is stored.
What changes
From a TCFD section to a UK SRS report
The listed companies among these nine will report differently for accounting periods beginning on or after 1 January 2027.
The FCA’s final rules replace the TCFD-aligned disclosures with reporting against UK SRS on a comply-or-explain basis, for companies in UKLR 6, 14, 15, 16 and 22.
The rules finalise CP26/5, which had proposed mandatory climate reporting; the final rules make no part of UK SRS mandatory.
Scope 3 has a one-year relief from initial application and non-climate matters under S1 a two-year relief, and a company using a relief says so without further explanation.
The location statement allows cross-referencing to another report where UK SRS S1 paragraphs B45 to B47 permit it, so a separate sustainability report can still carry content.
No company has yet published a UK SRS report under the listing rules, because first reports fall in 2028.
The standards are read paragraph by paragraph on UK SRS S2 and UK SRS S1 and S2, the dates for your own first period on the UK SRS deadline, and a self-check on the UK SRS readiness assessment.
From accounting periods beginning on or after 1 January 2027, under UKLR 6.6.6R(7A)–(8):
UK SRS S2 disclosures, or a summary of what is not met, why, and the steps planned; the S1 equivalent; where the disclosures are; whether assurance was obtained; and whether a transition plan is published.
Source: PS26/19, Appendix 1
The regulators’ view
Where regulators publish their own reading of practice
The FRC’s thematic reviews
The FRC publishes corporate reporting thematic reviews that look across many companies’ reports on one subject.
Its 2023 review of climate-related metrics and targets is one of them.
The FCA’s multi-firm review
The FCA reviewed TCFD-aligned disclosures by premium listed commercial companies in a multi-firm review.
It is the regulator’s own account of how companies applied its climate listing rule.
Filed copies
The FCA’s National Storage Mechanism stores listed issuers’ annual financial reports.
Companies House holds every UK company’s filed accounts, including SECR disclosures by private companies.
Beyond this page
How the drafting of each TCFD disclosure works is on TCFD disclosures.
A standards-led editorial treatment sits on our sister reference, sustainabilityreportingstandards.co.uk.
Using examples
How to use an example without copying it
An example shows a shape, not an answer: the disclosures depend on the company’s own risks, data and governance.
Pick reports from your own sector and of a similar size, because a mining group’s climate section answers questions a distributor will never face.
Read the structure first: where each disclosure sits, what is cross-referenced, and what the contents page names.
Then read for method: which factor set, which boundary, which scenarios, and whether any assurance is named with its standard and level.
Never lift a figure, a target or a claim from another company’s report; the content has to be yours and defensible.
The frameworks these reports refer to are compared on ESG frameworks in the UK, what raters look for on ESG criteria, and the board’s role on ESG strategy.
Tools that hold the data behind a report are compared on ESG software compared, and the meaning of the term itself is on what is ESG.
Frequently asked
ESG reporting examples, answered
What is an example of ESG reporting?
In the UK the commonest example is the annual report itself.
A large company’s directors’ report carries its SECR energy and carbon figures, its strategic report carries a non-financial and sustainability information statement with the climate disclosures, and its governance section carries a section 172(1) statement.
SEGRO plc’s Annual Report & Accounts 2025, for example, has each of these as a named section.
Where can I find real ESG reports?
On each company’s investor or sustainability web pages, which is where the nine documents on this page were read.
For a UK-listed company, the FCA’s National Storage Mechanism holds annual financial reports as filed.
For any UK company, Companies House holds the filed accounts.
The FRC and the FCA have also published reviews of reporting practice.
Is there an example of a UK SRS report?
Not yet under the listing rules.
The FCA’s rules apply to accounting periods beginning on or after 1 January 2027, with first reports in 2028.
Companies can adopt UK SRS early, and PS26/19 lets early adopters keep the transitional reliefs.
Reports published in 2025 and 2026 carry TCFD-aligned or climate-related financial disclosures instead.
What should a SECR disclosure contain?
For a large unquoted company: UK energy use, emissions from gas, transport fuel and purchased electricity, at least one intensity ratio, the previous year’s figures, the methodology, and a description of the principal energy efficiency measures taken, if any were.
A quoted company reports its global Scope 1 and 2 emissions on a similar pattern under Part 7 of Schedule 7.
What is a non-financial and sustainability information statement?
It is the part of the strategic report required by section 414CA of the Companies Act 2006 for larger companies, and the place where the eight climate-related financial disclosures in section 414CB sit.
Several of the reports on this page show it as a named section, often next to the TCFD or climate disclosures.
Do companies have to get their ESG reports assured?
No UK law requires it.
Some do: The Crown Estate’s 2024/25 report says KPMG provided limited assurance over selected non-financial data under ISAE (UK) 3000 and ISAE 3410.
From 2027, a listed company in scope of PS26/19 must state whether it obtained assurance and, if so, the provider, scope, level and standards, but obtaining it remains a choice.
How long is a typical ESG report?
There is no required length and no reliable average to quote.
The disclosures that law requires are specific, and a short report that covers each one fully meets them; a long one that leaves one out does not.
Length usually reflects a company’s size and how many voluntary frameworks it also reports against.
Do small companies need to publish ESG reports?
No UK law requires a small company to publish one.
SECR applies to quoted companies and to unquoted companies and LLPs that do not meet two or more of three “not more than” conditions (£36 million turnover, £18 million balance sheet, 250 employees); the climate disclosures apply from more than 500 employees.
Smaller companies usually meet ESG through customer questionnaires instead.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- legislation.gov.ukSI 2008/410 Schedule 7, Parts 7 and 7A (SECR)
What a SECR section must contain, ¶¶15–20 and 20A–20K.
- Department for Energy Security and Net ZeroEnvironmental Reporting Guidelines, including SECR guidance
The government’s method guidance for SECR.
- legislation.gov.ukCompanies Act 2006, section 414CB
The eight climate disclosures in the non-financial and sustainability information statement.
- legislation.gov.ukThe Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 (SI 2022/31)
The instrument that inserted the climate disclosures from 6 April 2022.
- legislation.gov.ukCompanies Act 2006, section 414CZA
The section 172(1) statement.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers’ sustainability disclosures with international standards
UK SRS on comply or explain for five listing categories, periods from 1 January 2027.
- Financial Conduct AuthorityPS26/19 (PDF), Appendix 1: UKLR 6.6.6R(7A), (7B) and (8)
The disclosures, the explanation, and the location, assurance and transition-plan statements.
- Financial Conduct AuthorityCP26/5 — the consultation PS26/19 finalises
The proposals the final rules changed.
- Financial Conduct AuthorityTCFD-aligned disclosures by premium listed commercial companies (multi-firm review)
The FCA’s own review of early climate reporting practice.
- Financial Reporting CouncilCorporate reporting thematic reviews
The FRC’s published reviews of reporting practice.
- Financial Reporting CouncilThematic review of climate-related metrics and targets (July 2023)
One of the FRC’s reviews of climate disclosure quality.
- Department for Business and TradeUK SRS S1 and S2
The standards listed companies report against from 2027.
- Department for Business and TradeUK SRS S1 (PDF), ¶¶60–63, B45–B47
Where disclosures may sit and how cross-referencing works.
- Anglo American plcIntegrated Annual Report 2025
NFSI disclosures, TCFD and TNFD sections, SECR and an assurance statement.
- SEGRO plcAnnual Report & Accounts 2025
NFSI statement, SECR, climate-related financial disclosures, s.172(1) statement.
- The Crown EstateIntegrated Annual Report and Accounts 2024/25 (HC 960)
TCFD, SECR and s.172 sections; limited assurance under ISAE (UK) 3000 and ISAE 3410.
- Southern WaterAnnual Report and Financial Statements 2024–25
Climate-related financial disclosures, SECR, s.172 and NFSI statements.
- Wynnstay Group PlcAnnual Report & Accounts 2025
An “ESG Framework” part with SECR, TCFD, social and s.172 sections.
- Headlam Group PLCAnnual Report and Accounts 2025
A sustainability report by letter, TCFD, SECR and NFSI statement.
- Premier Miton Group plcAnnual Report and Financial Statements 2025
Responsible investing, climate-related financial disclosures, SECR, s.172.
- Persimmon PlcTCFD disclosures 2025 (extract from the Annual Report 2025)
A stand-alone extract of the climate section.
- Santander Financial Services plc2025 Annual Report
A subsidiary’s report with a short sustainability section.
- Financial Conduct AuthorityNational Storage Mechanism
Where listed issuers’ annual financial reports are filed.
- Greenhouse Gas ProtocolCorporate Accounting and Reporting Standard
The basis for the Scope 1 and 2 figures most reports use.
- Department for Energy Security and Net ZeroGovernment conversion factors for company reporting
The UK factor set behind SECR figures.