Searches for a "SECR report template" usually end in a paid download or a consultancy sample. There is no official form to fill in. The law lists the content the directors' report must carry. The layout is yours. Here is a clean one.
This is a plain-English guide, not legal advice. Check Schedule 7 of SI 2008/410 and SI 2018/1155 for the exact requirements, and ask your accountant how it fits your accounts.
What the report needs to contain
In outline, a large unquoted company's directors' report discloses, for the year and the year before:
- UK energy use in kWh from electricity, gas and transport fuel.
- The emissions that follow, in tonnes of CO2e, for Scope 1 and for Scope 2.
- Business travel in vehicles you do not own, such as grey fleet, where the company pays for the fuel.
- At least one intensity ratio.
- The methodology used.
- A description of energy efficiency actions taken in the year.
If the company is below the threshold, say so. If you are not sure whether you are in scope, read who has to report under SECR first.
A layout you can copy
1. Heading. Streamlined Energy and Carbon Reporting, for the year ended [date].
2. Basis of preparation. One short paragraph: which entities are covered, which period, UK only or including offshore, and the organisational boundary approach (financial control, operational control or equity share).
3. Energy and emissions table. Current year and prior year side by side.
| Year to [this year] | Year to [last year] | |
|---|---|---|
| Gas (kWh) | ||
| Electricity (kWh) | ||
| Transport fuel (kWh) | ||
| Total UK energy (kWh) | ||
| Scope 1 emissions (tCO2e) | ||
| Scope 2 emissions, location-based (tCO2e) | ||
| Scope 3 business travel in own cars (tCO2e) | ||
| Total (tCO2e) | ||
| Intensity ratio (tCO2e per £m turnover) |
State which Scope 2 method the headline uses. If you also show market-based, show it beside the location-based figure, not added to it. See location- and market-based Scope 2.
4. Methodology. Name the standard (for example the GHG Protocol Corporate Standard), the conversion factors by publisher and year, and how you treated any estimates.
5. Intensity ratio. Say which ratio and why it suits the business.
6. Energy efficiency actions. Say what you did in the year, in plain terms, with the effect where you know it. "Replaced 40 diesel generators with battery units on three sites" is the right sort of sentence. "We take sustainability seriously" is not.
7. Exemption statement, if any. If you rely on the 40,000 kWh exemption, say so in one sentence.
Where the numbers come from
- Gas and electricity: supplier bills or half-hourly meter data. Not estimates if you can avoid it.
- Transport fuel: fuel cards, delivery notes and site fuel records.
- Grey fleet: mileage claims, by vehicle type if you have it. Whether home working falls in scope is a separate question.
- Conversion factors: the UK Government set for the relevant year.
What reviewers ask
- Does the boundary match the accounts?
- Why did the figure move, in one sentence?
- Is the prior year restated if the method changed?
- Can you show the workings for a single line?
If you can answer those from your records, the report is in good shape. If not, fix the records before you format anything.
Where MetricOra fits
MetricOra keeps the activity ledger and the factor set against each figure, so the SECR table and the workings come from the same place. The SECR guide for contractors covers the report type, and the product page shows how reports are built from published snapshots.
Frequently asked questions
Is there an official template? No. The law sets the content, not the form.
What must it include? Energy in kWh, emissions in tCO2e, an intensity ratio, prior year, methodology and efficiency actions.
Where does it go? In the directors' report.
Which intensity ratio? One that suits the business, kept the same each year.
Related reading
Sources
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Schedule 7, legislation.gov.uk
- SI 2018/1155, Energy and Carbon Report Regulations, legislation.gov.uk
- British Property Federation, SECR guidance (no specific template; refers to ISO 14064-1 and the GHG Protocol)