Standards and reporting
SECR report template
A useful SECR report template starts with the applicable quoted-company, unquoted-company or LLP route, then connects the required disclosures to a reviewed calculation record.
Which SECR template should you use?
Choose the legal reporting route first because Part 7, Part 7A and the LLP modifications do not impose identical fields.
Module 01 / 04
Quoted company
Use the Part 7 emissions, energy and efficiency disclosures.
Module 02 / 04
Unquoted company
Apply Part 7A after checking its scope and exemptions.
Module 03 / 04
LLP
Use the modified requirements for the members’ energy and carbon report.
Module 04 / 04
Group report
Determine which subsidiaries and disclosures are included under the relevant group rules.
Read the detailed guidance and evidence
The SECR thresholds guide addresses eligibility rather than assuming that every large organisation follows the same route.
This original outline is a preparation aid and does not determine eligibility or establish compliance.
What headings belong in an unquoted-company report?
An annotated outline can connect each field to Part 7A while retaining the underlying evidence outside the published narrative.
| Heading | Content to prepare | Provision |
|---|---|---|
| Reporting entity and boundary | Entity, period, relevant included activities and territorial treatment | 20D, 20E, 20I–20J |
| Energy and emissions | Applicable gas/transport emissions, purchased-electricity emissions and aggregate kWh | 20D(1)–(3) |
| Methodology and intensity | Calculation methods and at least one activity-based emissions ratio | 20F–20G |
| Efficiency and comparison | Principal efficiency measures if taken and applicable prior-year information | 20D(4), 20H |
| Missing information or relief | Required explanation supporting any applicable omission | 20D(6)–(7) |
What should the boundary statement explain?
Explain which activities and entities the figures cover, including any permitted territorial exclusions under paragraph 20D(5).
Module 01 / 04
Entity
Identify the reporting company or relevant group.
Module 02 / 04
Activities
Map gas combustion, transport fuel and purchased electricity to responsibility.
Module 03 / 04
Territory
Explain any permitted exclusion rather than describing UK-only reporting as universally mandatory.
Module 04 / 04
Period
Identify the activity period and any difference from the directors’ report period.
Read the detailed guidance and evidence
For an offshore undertaking the permitted territorial exclusion differs from the ordinary unquoted-company wording.
Paragraph 20I requires the emissions period to be stated where different, and 20J aligns the purchased-electricity and energy periods to it.
How do quoted and unquoted fields differ?
Quoted-company paragraph 15 covers a broader activity and purchased-energy description than unquoted-company paragraph 20D.
| Field | Quoted route | Unquoted route |
|---|---|---|
| Direct activity emissions | Fuel combustion and operation of facilities | Gas combustion and fuel consumed for transport |
| Purchased energy emissions | Electricity, heat, steam or cooling for own use | Electricity for own use, including transport |
| Energy total | Aggregate kWh for the specified activities | Aggregate kWh for the specified activities |
| Territorial presentation | Worldwide basis with specified UK/offshore proportions | Express permitted territorial exclusions |
How should the energy total be assembled?
Reconcile the applicable activities into the aggregate kWh figure required by paragraph 20D(3), retaining the source quantities and conversions.
Module 01 / 04
Gas
Collect the energy evidence for responsible gas combustion.
Module 02 / 04
Transport
Identify relevant fuel consumption and its energy conversion.
Module 03 / 04
Electricity
Reconcile purchased electricity for own use, including transport.
Module 04 / 04
Aggregate
Retain category subtotals behind the reported kWh total.
Read the detailed guidance and evidence
Energy in kWh and emissions in tCO₂e answer different questions, so a carbon total cannot replace the energy figure.
The government methodology includes SECR kWh conversion material, while the factor selection guide addresses units and annual sets.
What does an illustrative completed calculation look like?
This fictional first-year unquoted-company example has only purchased grid electricity in its relevant activity boundary and uses the real 2026 generation factor.
| Input or result | Fictional example | Review point |
|---|---|---|
| Activity | 50,000 kWh in calendar 2026 | Assumed reconciled purchased electricity; no responsible gas or transport-fuel activity in this example |
| Generation factor | 0.13096 kgCO₂e/kWh | 2026 methodology Table 9, underlying 2025 data row |
| Electricity emissions | 50,000 × 0.13096 ÷ 1,000 = 6.548 tCO₂e | Generation component only |
| Energy total | 50,000 kWh | Exceeds the low-energy relief threshold; this does not establish the separate eligibility test |
| Activity denominator | 1,000 fictional units of output | Document why this denominator suits the activity |
| Intensity | 6.548 ÷ 1,000 = 0.006548 tCO₂e per unit | Equivalent to 6.548 kgCO₂e per unit |
What should the methodology paragraph say?
State the methods used to calculate the disclosed emissions and energy under paragraph 20F, with enough detail to locate the working evidence.
Module 01 / 04
Framework
Name the relevant accounting approach and organisational boundary.
Module 02 / 04
Activity
Explain records, estimates and conversion of source units.
Module 03 / 04
Factors
Identify the annual publication and selected factor components.
Module 04 / 04
Limitations
Describe gaps, allocations and consequential judgements.
Read the detailed guidance and evidence
For the fictional example, an editorial draft might explain that reconciled purchased-electricity records were multiplied by the 2026 DESNZ generation factor and converted from kilograms to tonnes.
Such a sentence still needs adaptation to the actual company’s full activities and methods rather than being copied as universal wording.
How do you choose and explain an intensity ratio?
Paragraph 20G requires at least one ratio relating annual emissions to a quantifiable activity factor without prescribing a single denominator.
| Decision | Question | Working evidence |
|---|---|---|
| Numerator | Which annual emissions figure is being used? | Reconcile it to the reported emissions |
| Denominator | Which quantifiable activity measure is relevant? | Retain the source and period for that activity |
| Unit | Is the ratio clearly labelled? | For example tCO₂e per unit of output |
| Comparability | Has the denominator or boundary changed? | Explain changes before drawing performance conclusions |
What belongs in the efficiency narrative?
If efficiency measures were taken during the year, describe the principal measures under paragraph 20D(4).
Module 01 / 04
Action
Identify the measure actually taken during the reporting year.
Module 02 / 04
Boundary
State the relevant building, process or transport activity.
Module 03 / 04
Evidence
Retain the implementation record and any measured result.
Module 04 / 04
Claim
Distinguish completed action from plans and estimated savings.
Read the detailed guidance and evidence
Paragraph 20E concerns group-report modifications and is not the provision for efficiency measures.
A fictional installation of lighting controls could be described as an action taken without inventing a quantified saving unsupported by measurement.
When are previous-year figures needed?
Paragraph 20H requires the specified previous-year information except in the first reporting year under the Part.
| Check | Preparation action |
|---|---|
| First year | Document why the first-year exception applies |
| Later year | Carry forward the specified prior-year energy, emissions, measures and intensity information |
| Method change | Explain its effect on interpretation and comparability |
| Factor change | Avoid treating the whole movement as operational savings |
How should missing information or relief be handled?
Use the applicable statutory explanation rather than leaving empty cells, particularly under paragraph 20D(6)–(7).
Module 01 / 04
Practicality
State what information is not included and why where obtaining it is impractical.
Module 02 / 04
Low energy
The unquoted limb is 40,000 kWh or less in the UK, with the required reason stated.
Module 03 / 04
Other relief
Check the exact conditions rather than applying a generic exemption label.
Module 04 / 04
Review
Retain the basis, supporting evidence and approval for the decision.
Read the detailed guidance and evidence
The quoted low-energy wording does not have the same UK qualifier, so the route distinction matters.
Use the SECR exemptions guide for the conditions and avoid treating an omission as a compliance guarantee.
What should software or a consultant hand over?
A useful handover includes the report fields and the evidence needed to review their completeness.
| Deliverable | Acceptance question |
|---|---|
| Report outline | Does each field map to the applicable quoted, unquoted or LLP route? |
| Calculation workbook | Can the reviewer reproduce quantities, factors, units and ratios? |
| Boundary record | Are entities, activities, territory and periods explained? |
| Open issues | Are missing data, reliefs, assumptions and required decisions explicit? |
How do you review the draft before inclusion?
Read the narrative beside its calculations and legal reporting route, rather than approving a polished template in isolation.
Module 01 / 04
Coverage
Check every applicable disclosure against its provision.
Module 02 / 04
Consistency
Match reported energy, emissions and ratios to the working papers.
Module 03 / 04
Explanation
Inspect methods, measures, omissions and comparatives.
Module 04 / 04
Approval
Identify unresolved decisions and the responsible reviewer.
Read the detailed guidance and evidence
The SECR software guide provides buying questions and the reporting consultancy guide helps define support.
Use the sustainability reporting standards overview to keep SECR distinct from other reporting bases.
What is a practical SECR preparation sequence?
This editorial workflow organises the source records, report draft and review rather than prescribing a new statutory process.
- 101
Check the reporting route
Determine eligibility, legal form and any group treatment. - 202
Set the boundary
Record included entities, activities, territory and periods. - 303
Collect the records
Reconcile bills, fuel data, energy conversions and estimates. - 404
Choose calculation methods
Record factors, annual set, component and measurement units. - 505
Calculate totals
Reproduce energy, emissions and the activity-based ratio. - 606
Draft the explanations
Describe methods, actual efficiency measures and limitations. - 707
Prepare comparisons
Bring forward applicable prior-year information and explain changes. - 808
Review the evidence
Resolve omissions, relief conditions and inconsistent quantities. - 909
Approve the report pack
Retain the final disclosure with its calculations and decisions.
Can you download a working outline?
This original editable outline supports preparation and review and is not a government-approved form.
| Use | Review |
|---|---|
| Adapt | Replace example fields with the actual reporting boundary and records |
| Check | Review every applicable requirement and unresolved issue before reporting |
Frequently asked
Questions people ask
Is there one compulsory SECR template?
The cited provisions specify disclosures rather than this original editorial layout, and the appropriate content depends on the reporting route.
Can an LLP use the company outline unchanged?
No, because LLP reporting uses the modified requirements for the members’ energy and carbon report.
Is SECR energy reported in tonnes?
Energy is reported in kWh, while the specified emissions quantities are reported in tonnes of carbon dioxide equivalent.
Which intensity denominator is compulsory?
Paragraph 20G requires a quantifiable activity factor but does not prescribe one universal denominator.
Does low energy mean below 40,000 kWh?
The unquoted low-energy disclosure relief uses 40,000 kWh or less in the UK and requires the report to state that reason.
Can software make the completed template compliant automatically?
A platform can support preparation, but the reporting route, boundary, evidence, explanations and review still need to be checked.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- DESNZ2026 conversion factors: files and July correction
- DESNZ2026 methodology: paragraphs 1.10, 3.8–3.9 and Table 9
- UK GovernmentEnvironmental Reporting Guidelines
- legislation.gov.ukQuoted-company reporting: Part 7
- legislation.gov.ukUnquoted-company reporting: Part 7A
- legislation.gov.ukSchedule 7 paragraph 15
- legislation.gov.ukSchedule 7 paragraph 20D
- legislation.gov.ukSchedule 7 paragraph 20E
- legislation.gov.ukSchedule 7 paragraph 20F
- legislation.gov.ukSchedule 7 paragraph 20G
- legislation.gov.ukSchedule 7 paragraph 20H
- legislation.gov.ukSchedule 7 paragraph 20I
- legislation.gov.ukSchedule 7 paragraph 20J
- legislation.gov.ukLLP energy and carbon report: regulation 12B
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