SECR · Template and example
SECR reporting template and report example
There is no official SECR reporting template: the regulations set the content and leave the layout to you (SI 2008/410 Sch 7 Part 7A).
This page gives you a blank working sheet that opens in Excel, the structure a directors’ report section follows, and an illustrative SECR report example you can check line by line.
Every line of the template names the paragraph it satisfies.
SECR reporting template Excel
A blank working sheet, paragraph by paragraph
The download is a CSV file, which Excel, Numbers and Google Sheets all open.
It has eleven lines, each tied to the Schedule 7 paragraph it satisfies, and columns for activity data, the factor, the factor set’s year and worksheet, the result, the scope and the prior year.
It is blank on purpose: no figures and no conversion factors, so nothing in it goes out of date.
Take the factors from the current DESNZ conversion factor set, matched to the year your activity data falls in, and record which set you used.
The notes column is where estimates, omissions and changes of method go, because the report has to say what it left out and why.
Nothing you choose here leaves your browser.
Blank SECR working sheet
11 lines, each tied to its Schedule 7 paragraph. A CSV file that opens in Excel or any spreadsheet. Blank: no figures, no factors.
SECR report template
The structure a compliant section follows
| Section of the report | Content | Unquoted / LLP | Quoted |
|---|---|---|---|
| 1. Energy consumption | Annual energy in kWh | UK; gas, transport fuel, electricity (¶20D(3)) | Worldwide (¶15(3A)) |
| 2. Emissions | Annual tCO2e | Gas, transport fuel, purchased electricity (¶20D(1)–(2)) | Fuel combustion, facilities; purchased electricity, heat, steam, cooling (¶15(2)–(3)) |
| 3. UK proportion | Share of emissions and energy in the UK and offshore area | Not required | Required (¶15(3B)–(3C)) |
| 4. Intensity ratio | At least one ratio of emissions to a quantifiable factor | ¶20G | ¶17 |
| 5. Methodology | Standard, boundary, factor set, Scope 2 method, estimates | ¶20F | ¶16 |
| 6. Energy-efficiency measures | The principal measures taken in the year | If any were taken (¶20D(4)) | Required (¶15(3D)) |
| 7. Prior year | Each figure beside last year’s | After the first year (¶20H) | After the first year (¶¶18, 18A) |
| 8. Reliefs | Any relief relied on, with the statement | ¶20D(6)–(7) | ¶15(4)–(5) |
The Environmental Reporting Guidelines contain an example layout; it is guidance, and the regulation is the test.
DESNZ’s 2026 review found comparability between reports hampered by heterogeneous intensity metrics and inconsistent placement, and lists a standardised disclosure template among possible future changes; none has been decided.
Every row of the table is explained with its paragraph on SECR requirements, and who needs to produce it is on SECR thresholds.
SECR report example
An illustrative disclosure, built to be checked
Thornfield Precision Ltd is fictional: a large unquoted UK manufacturer with a calendar-year financial year, reporting for 2026 with 2025 as the prior year.
The electricity rows use the published DESNZ factors and can be recomputed; the gas and fleet rows are illustrative, and none of the figures should be copied into a real report.
| UK energy use | 2026 (kWh) | 2025 (kWh) |
|---|---|---|
| Purchased electricity | 2,150,000 | 2,240,000 |
| Natural gas | 1,380,000 | 1,460,000 |
| Transport fuel — owned fleet | 410,000 | 395,000 |
| Total energy | 3,940,000 | 4,095,000 |
| Emissions | Scope | 2026 (tCO2e) | 2025 (tCO2e) | How it was calculated |
|---|---|---|---|---|
| Purchased electricity (location-based) | Scope 2 | 281.6 | 396.5 | 2,150,000 × 0.13096 and 2,240,000 × 0.17700 kg, ÷ 1,000 |
| Natural gas | Scope 1 | 253 | 267 | Illustrative — kWh × the year’s Fuels factor |
| Owned fleet fuel | Scope 1 | 103 | 99 | Illustrative — activity × the year’s Fuels factor |
| Total | 637.6 | 762.5 | ||
| Intensity ratio | 10.9 tCO2e per £1m | 13.9 tCO2e per £1m | On turnover of £58.4m and £55.0m (illustrative) |
Total emissions fall 16% while electricity use falls only 4%.
Most of the difference is the factor: the 2026 electricity factor is 26% below the 2025 one, and DESNZ attributes 6 to 7 points of that to methodology and corrections rather than to the grid (major changes report).
A report that presented the fall as the company’s own achievement would mislead; the narrative below says so.
SECR directors’ report example
How the section reads in the directors’ report
Streamlined energy and carbon report.
“The company’s UK energy use for the year ended 31 December 2026 was 3,940,000 kWh (2025: 4,095,000 kWh), from purchased electricity, natural gas and fuel for its vehicle fleet.
The associated greenhouse gas emissions were 637.6 tCO2e (2025: 762.5 tCO2e): 356 tCO2e of Scope 1 and 281.6 tCO2e of location-based Scope 2.
Our intensity ratio is 10.9 tCO2e per £1 million of turnover (2025: 13.9).
We follow the GHG Protocol Corporate Standard on an operational control basis and apply the UK government conversion factors for the year in which the activity took place: the 2026 set for 2026 and the 2025 set for 2025.
DESNZ changed the method for the 2026 electricity factor, which accounts for most of the fall in our Scope 2 emissions; our electricity use fell by 4%.
Where meter data was unavailable for part of the year at one site, consumption was estimated pro rata from the months held.
In the year we completed an LED lighting replacement at both sites and repaired leaks identified by sub-metering of the compressed air system.”
The calculation behind each line is on SECR carbon reporting.
Thornfield Precision Ltd is fictional and so are its measures.
Use the structure; write your own facts.
The LLP variant
Same content, a different document
A large LLP reports the same items as a large unquoted company, under regulation 12B of the LLP Regulations.
Because an LLP has no directors’ report, the template becomes a standalone energy and carbon report.
The members approve it, a designated member signs it on behalf of all of them, and it is delivered to the registrar with the accounts.
Use the unquoted version of the download; only the heading and the signature block change.
| Company | LLP | |
|---|---|---|
| Where it goes | Directors’ report | Energy and carbon report |
| Approved by | The board | The members |
| Signed by | A director or the secretary | A designated member, for all members |
| Filed within | 9 months (6 if public) | 9 months |
Before it is signed
Six checks a reviewer makes first
| Check | Why |
|---|---|
| The factor set matches the activity year, and is named | DESNZ’s rule: factors are for activity data falling entirely or mostly in that year |
| Scope 2 is on the generated factor, with losses separate or omitted | Using the consumed factor and also reporting losses double-counts them |
| The ratio uses the same total the report states | A ratio on a different total cannot be reconciled |
| The prior year is shown on a comparable basis, or the change explained | After the first year the comparatives are required |
| Every omission names its relief and gives the reason | An unexplained gap is non-compliance, not a relief |
| The figures in the ratio match the accounts | The auditor checks the directors’ report for consistency with the accounts |
The same figures are the starting point for UK SRS S2 climate disclosures, which a listed company in scope of the FCA’s final rules reports against on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.
The 2026 factor set is explained on UK emissions factors, and streamlined energy and carbon reporting covers the regime as a whole.
Frequently asked
SECR reporting template: questions people ask
Is there an official SECR reporting template?
No. The regulations say what the report must contain, not how it is laid out, and the government’s 2019 Environmental Reporting Guidelines offer an example layout that is guidance rather than a required form. Any layout that contains every required item, each identifiable, satisfies the regulations.
Is there a SECR reporting template in Excel?
There is no official one. This page provides a free blank working sheet as a CSV file that opens in Excel, in two versions: one for large unquoted companies and LLPs and one for quoted companies. Each line is tied to the Schedule 7 paragraph it satisfies. It contains no figures and no conversion factors, which you take from the current DESNZ set.
What should a SECR section of the directors’ report include?
For a large unquoted company: UK energy use in kWh from gas, transport fuel and purchased electricity; the emissions from those sources in tCO2e; at least one intensity ratio; the methodology; a description of the principal energy-efficiency measures taken, if any; and the prior year’s figures after the first year. A quoted company reports worldwide, states the UK proportion, and covers all fuel combustion and purchased heat, steam and cooling as well.
Is there a SECR report example?
This page includes one, for a fictional calendar-year manufacturer. The two electricity rows use the published DESNZ factors so they can be checked; the gas and fleet rows are illustrative. It is not drawn from any real company’s filing and none of its figures should be copied into a real report.
What does an LLP’s SECR report look like?
The same content as a large unquoted company’s, but in a separate document called the energy and carbon report, because an LLP has no directors’ report. The members approve it, a designated member signs it on behalf of all the members, and it is delivered to the registrar with the accounts.
What wording should the SECR methodology statement use?
Say which standard you followed (for example the GHG Protocol Corporate Standard), which boundary approach, which DESNZ conversion factor set and year, whether Scope 2 is location-based or market-based, how any gaps were estimated, and whether anything changed from last year. The regulation requires the methodologies to be stated; it does not prescribe wording.
Do I have to state the low-energy relief in the template?
Yes, if you rely on it. A company that consumed 40,000 kWh or less (in the UK, for an unquoted company or LLP) may omit the figures only if the report states that the information is not disclosed for that reason. The same applies to the seriously prejudicial relief, and the report must say what is missing and why if some information was not practical to obtain.
When should a spreadsheet give way to carbon reporting software?
The regulations do not care what tool produced the figures. A spreadsheet is adequate while the sources are few; the practical limit is traceability, when many sites, meters or estimates make it hard to show where each number came from. The template on this page records the factor year and a notes column for exactly that reason.
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 2018/1155 — the SECR Regulations (as made)
Created the duties the template is built on.
- legislation.gov.ukSI 2008/410, Schedule 7 Part 7A — unquoted companies
The ¶20D, ¶20F, ¶20G and ¶20H lines of the template.
- legislation.gov.ukSI 2008/410, Schedule 7 Part 7 — quoted companies
The ¶¶15–18A lines of the quoted template.
- legislation.gov.ukSI 2008/1911, regulation 12B — the LLP energy and carbon report
The LLP variant.
- legislation.gov.ukCompanies Act 2006, section 419 — approving and signing the directors’ report
Board approval; signed by a director or the secretary.
- GOV.UKEnvironmental Reporting Guidelines, including SECR guidance (March 2019)
The government’s example layout and method guidance.
- Department for Energy Security and Net ZeroGovernment conversion factors for company reporting
Where the factor column comes from, year by year.
- Department for Energy Security and Net Zero2026 conversion factors methodology paper, ¶1.10 and Table 9
The year rule and the 0.13096 electricity factor.
- Department for Energy Security and Net Zero2025 conversion factors methodology paper, Table 9
The 0.17700 electricity factor used for the prior year.
- Department for Energy Security and Net Zero2026 conversion factors — major changes report
Why the electricity factor fell, and how much of it is method.
- Department for Energy Security and Net Zero2026 post-implementation review of the SECR Regulations
Comparability "hampered by heterogeneous intensity metrics"; a standardised template is a candidate change.
- Greenhouse Gas ProtocolCorporate Accounting and Reporting Standard
The method most statements name.