SECR reporting template: the structure your report must follow
There is no official SECR form to fill in — but the Environmental Reporting Guidelines set out mandatory content that any format must cover.
This page breaks that content down into the sections a compliant Directors’ Report or Energy and Carbon Report actually needs, so a template built against it holds up to scrutiny.
What a compliant SECR report contains
The Environmental Reporting Guidelines are the government’s definitive guidance on SECR content, and they specify what must appear in the Directors’ Report (companies) or the Energy and Carbon Report (LLPs), not a specific layout[1].
| Section | Content | Applies to |
|---|---|---|
| UK energy consumption | Total kWh used to calculate emissions (electricity, gas, transport fuel) | All qualifying entities |
| Scope 1 & 2 emissions | Greenhouse gas emissions in tCO2e | All qualifying entities |
| Global energy use | Worldwide energy consumption, not just UK | Quoted companies only |
| Scope 3 emissions | Value-chain emissions, where practical to obtain | Quoted companies only |
| Intensity ratio | At least one ratio (e.g. tCO2e per £m revenue) | All qualifying entities |
| Methodology statement | Which calculation methodology and conversion factors were used | All qualifying entities |
| Prior year comparatives | Previous year’s figures, from year two onward | All qualifying entities |
| Energy efficiency narrative | Action taken during the year to improve energy efficiency | All qualifying entities |
Conversion factors and where the data comes from
Activity data — kWh of electricity, litres of fuel, miles travelled — is converted into tCO2e using the official UK government conversion factors, published annually by DESNZ[2]. Using the year-appropriate factor set matters: the 2026 release changed the UK electricity methodology significantly, so a report using stale factors will not be comparable to peers using the current dataset.
For the underlying compliance thresholds — which companies qualify as large and must report — see our SECR thresholds analysis. For the calculation walkthrough itself, see our SECR carbon reporting guide.
SECR data as the foundation for UK SRS
SECR’s Scope 1 and 2 figures are also the starting point for UK SRS S2 climate disclosures, which layer governance, strategy, scenario analysis and forward-looking targets on top of the same emissions data. A SECR report built to a consistent, well-sourced structure now reduces the incremental work when broader UK SRS reporting becomes relevant.
SECR reporting template: frequently asked questions
Is there an official SECR reporting template?
No. The government does not publish a fill-in-the-blanks template or mandate a specific format. Instead, the Environmental Reporting Guidelines set out the mandatory content a Directors’ Report (or Energy and Carbon Report for LLPs) must include. Any layout is acceptable provided it contains all the required elements — the structure on this page mirrors those requirements.
What must a SECR report include?
At minimum: UK energy consumption used to calculate emissions, Scope 1 and Scope 2 greenhouse gas emissions (in tCO2e), at least one intensity ratio, the methodology used for calculations, and prior-year comparison figures (from the second reporting year onwards). Quoted companies must also report global energy use and, where practical, Scope 3 emissions.
Do I need to report Scope 3 under SECR?
Only quoted companies are required to report Scope 3 emissions where practical to obtain, and the guidance gives latitude on which categories to include. Large unquoted companies and LLPs are not required to report Scope 3 under SECR, though many voluntarily disclose material categories to prepare for wider frameworks such as UK SRS.
What intensity ratio should I use?
The Environmental Reporting Guidelines require at least one intensity ratio but do not mandate which one — common choices are emissions per unit of revenue, per FTE employee, or per unit of physical output (for example, per tonne produced). The right ratio is the one that is meaningful for year-on-year comparison within your sector; changing it between reporting years without explanation undermines comparability.
Can I use a spreadsheet template for SECR reporting?
Yes, and many organisations do for their first few reporting years. A spreadsheet works well while data sources are simple. It becomes harder to maintain once multiple sites, business units or Scope 3 categories are added — at that point, dedicated carbon reporting software reduces manual error and produces a stronger audit trail.
- Environmental reporting guidelines: including Streamlined Energy and Carbon Reporting requirements — GOV.UK / Department for Energy Security and Net Zero · The definitive guidance on mandatory SECR content
- UK government conversion factors for company reporting of greenhouse gas emissions — GOV.UK / DESNZ · Official activity-data conversion factors, updated annually
- 2026 post-implementation review of the SECR regulations — Department for Energy Security and Net Zero · Government review of SECR’s costs, benefits and unintended effects