SECR report template: your report

No. Schedule 7 to SI 2008/410 prescribes what the section must contain, not how it is laid out, and the government’s 2019 Environmental Reporting Guidelines offer example disclosures that are guidance only.

DESNZ’s 2026 review lists a standardised disclosure template among the areas for a planned consultation, but nothing has been decided.

For an unquoted company or LLP: emissions from gas and transport fuel, emissions from purchased electricity, the energy behind both in kWh, at least one emissions intensity ratio, the methodology, a description of the principal energy efficiency measures if any were taken, and the previous year’s figures from the second year.

A quoted company adds heat, steam and cooling, reports worldwide, and states the UK and offshore proportions.

There is no statutory Excel template.

The DESNZ conversion factors are published as a workbook that most reporters use to calculate their figures, and many companies keep their meter readings, fuel records and mileage claims in a spreadsheet, but the disclosure itself is a short table and prose in the directors’ report.

In other companies’ filed accounts: a qualifying company’s report may provide an example; check scope and any applicable exemption, and the accounts are free to view at Companies House.

The 2019 Environmental Reporting Guidelines also contain example disclosures.

Use them for structure; the figures, boundary and narrative must be your own.

One that reflects what drives the company’s emissions and that it can repeat next year.

Tonnes of CO2 equivalent per £ million of turnover is common and works across sectors; floor area suits property-heavy estates and output suits manufacturers.

The regulations require at least one emissions ratio and leave the denominator to the company.

Yes.

Section 414C(11) of the Companies Act 2006 lets the strategic report contain matters otherwise required in the directors’ report where the directors consider them of strategic importance.

Schedule 7 paragraph 1A requires the directors’ report to identify matters placed in the strategic report this way.

An in-scope LLP uses a separate energy and carbon report.

A statement that the energy and emissions information is not disclosed because the company consumed 40,000 kWh of energy or less in the period — in the United Kingdom, for an unquoted company or LLP. Leaving the section out without that statement is not the relief; the statement is what makes the omission lawful.

The regulations require a description of the principal measures only if the company took any, so a nil statement is not strictly required by the text.

It is still worth one sentence saying no measures were taken, so that a reader does not take silence for an omission.

A short section, usually headed “Streamlined energy and carbon reporting”, containing a table of energy in kWh and emissions in tonnes of CO2e for this year and last, at least one intensity ratio, a paragraph on methodology naming the conversion factor year and boundary, and a paragraph on the principal energy efficiency measures taken.

A quoted company adds the proportions relating to the UK and offshore area.

The comparative duty asks for last year’s information as disclosed in the previous report, so that figure should appear.

Nothing prevents a company adding a restated figure beside it — for example after a boundary change or a change of intensity denominator — with a sentence explaining the difference.

Show the location-based figure, and add a market-based figure where supported by contractual instruments meeting the applicable Scope 2 quality criteria.

The government’s guidance prefers dual reporting and encourages organisations that report one figure to use the location-based method; a market-based figure alone is not what it asks for.