Understanding the SECR reporting requirements is one thing. Knowing what the information looks like in practice is another.
For businesses preparing their first Streamlined Energy and Carbon Reporting report, SECR examples can help make the process easier to understand. They show how energy consumption, greenhouse gas emissions, intensity ratios and energy-efficiency actions can be brought together into a clear annual report.
SECR reporting is not simply a matter of publishing a single carbon figure. Qualifying organisations need to present relevant information in a way that meets the applicable requirements and accurately reflects their reporting circumstances.
This guide provides illustrative examples of SECR reporting and explains how businesses can approach the process.
What Should a SECR Report Include?
The exact information required depends on the organisation’s legal structure and reporting circumstances. However, a qualifying organisation will generally need to report information covering:
- Relevant energy consumption.
- Associated greenhouse gas emissions.
- An energy-intensity ratio.
- Principal energy-efficiency actions.
- Relevant reporting methodology and information.
The information is generally included within the organisation’s annual reporting documentation.
The examples below are illustrative only. They are designed to explain the structure and type of information involved, rather than provide a statutory reporting template.
Example 1: A Single-Site Commercial Business
Imagine a business operating from one commercial premises.
During the financial year, the business records:
- Electricity consumption.
- Gas consumption.
- A small amount of transport fuel.
- Its annual revenue.
- Several energy-efficiency improvements.
A simplified SECR summary might look like this:
| Reporting category | Illustrative information |
|---|---|
| Electricity consumption | 100,000 kWh |
| Gas consumption | 50,000 kWh |
| Transport fuel | 10,000 litres |
| Greenhouse gas emissions | Calculated using the applicable conversion factors |
| Energy-intensity ratio | Energy consumption compared with an appropriate business metric |
| Energy-efficiency actions | LED lighting, heating controls and improved energy monitoring |
The finished report would explain the figures, identify the relevant reporting methodology and describe the principal efficiency measures undertaken.
Example 2: A Business with Multiple Sites
A business operating across several locations may need to collect energy data from different premises.
For example, it might have:
- A head office.
- Two operational sites.
- A warehouse.
- Company vehicles.
The reporting process would involve collecting relevant energy data from each location and consolidating it into the organisation’s overall reporting figures.
A simplified internal data table might look like this:
| Site | Electricity | Gas | Other relevant energy |
|---|---|---|---|
| Head office | 40,000 kWh | 20,000 kWh | None |
| Operational site 1 | 60,000 kWh | 30,000 kWh | Transport fuel |
| Operational site 2 | 35,000 kWh | 15,000 kWh | None |
| Warehouse | 80,000 kWh | 40,000 kWh | None |
These figures would then be reviewed, standardised and used to prepare the relevant SECR calculations.
The final report would generally present the organisation’s overall energy consumption and associated emissions, rather than simply listing disconnected figures from each site.
Example 3: Reporting Energy-Efficiency Actions
SECR requires businesses to describe the principal energy-efficiency measures they have taken, or intend to take.
For example, a business might report that it has:
- Replaced conventional lighting with LED systems.
- Installed improved heating controls.
- Introduced energy monitoring.
- Upgraded inefficient equipment.
- Improved insulation.
- Reviewed energy consumption across its sites.
A stronger report would explain these actions in context.
For example:
During the reporting period, the company introduced LED lighting across its main premises and improved heating controls to reduce unnecessary energy consumption. The company also began reviewing monthly energy data to identify further opportunities for efficiency improvements.
This is more useful than simply stating that the business is “committed to energy efficiency”.
Example 4: Reporting an Energy-Intensity Ratio
An energy-intensity ratio helps provide context for an organisation’s energy consumption.
For example, a business may choose to report energy consumption against:
- Revenue.
- Floor area.
- Production output.
- Number of employees.
- Another relevant operational metric.
A simplified example might be:
Total energy consumption ÷ Relevant business metric = Energy-intensity ratio
For a commercial property business, energy consumption per square metre may be appropriate. For a manufacturing business, energy consumption per unit of production may provide more meaningful context.
The chosen ratio should reflect the organisation’s activities and reporting circumstances.
Example 5: A Business with Renewable Energy
Some businesses generate renewable energy or purchase electricity from renewable sources.
For example, a business may have installed solar panels at one of its premises.
Its reporting process may need to consider:
- Electricity consumed.
- Electricity generated.
- Electricity exported.
- Relevant energy consumption within the reporting scope.
- The applicable emissions methodology.
The treatment of renewable energy depends on the reporting requirements and the circumstances of the organisation.
Businesses should ensure that renewable energy claims are supported by appropriate data and that the reporting methodology is applied consistently.
Example 6: A Business Preparing Its First SECR Report
A business preparing its first SECR report may follow a process such as:
Step 1 — Confirm Reporting Obligations
The business establishes whether it is within the scope of SECR and identifies the relevant reporting period.
Step 2 — Collect Energy Data
It gathers electricity, gas, fuel and other relevant energy information.
Step 3 — Review Data Quality
The business checks for missing bills, estimated readings, inconsistent units and gaps between sites.
Step 4 — Calculate Emissions
The relevant energy consumption is converted into greenhouse gas emissions using the appropriate conversion factors.
Step 5 — Determine the Intensity Ratio
The business selects a suitable metric and calculates its energy-intensity ratio.
Step 6 — Document Efficiency Actions
It records the principal energy-efficiency measures undertaken or planned.
Step 7 — Prepare the Annual Reporting Information
The information is reviewed and included within the relevant annual reporting documentation.
This structured approach helps businesses prepare a clear and consistent report.
What a Simplified SECR Summary Might Look Like
The following is an illustrative example of how a business might organise its reporting information internally:
| Category | Example |
|---|---|
| Reporting period | Financial year |
| Electricity consumption | Recorded in kWh |
| Gas consumption | Recorded in kWh |
| Transport fuel | Recorded using relevant fuel data |
| Total energy consumption | Consolidated figure |
| Greenhouse gas emissions | Calculated using applicable conversion factors |
| Energy-intensity ratio | Energy consumption against a relevant business metric |
| Efficiency actions | Principal measures undertaken or planned |
| Methodology | Data sources, assumptions and conversion factors |
This type of summary can help businesses organise their information before preparing the final report.
Common Mistakes When Using SECR Examples
Treating an Example as a Statutory Template
Illustrative examples are useful for understanding the process, but the final report must reflect the organisation’s actual reporting obligations.
Using Unverified Figures
Businesses should use accurate energy data and appropriate conversion factors rather than copying figures from another organisation.
Ignoring the Reporting Scope
The information required depends on the organisation’s circumstances, legal structure and applicable requirements.
Focusing Only on Carbon Emissions
SECR also involves energy consumption, intensity ratios and energy-efficiency actions.
Failing to Explain the Methodology
A clear explanation of how the figures were prepared helps support reliable and consistent reporting.
How CN Investments Can Help
Preparing an SECR report can be challenging, particularly when businesses have multiple sites, varied energy sources or incomplete historical information.
At CN Investments, we help businesses understand their SECR obligations, organise relevant energy data and prepare clear reporting information.
Our support can include:
- Reviewing reporting requirements.
- Supporting energy data collection.
- Assisting with emissions calculations.
- Helping determine suitable reporting metrics.
- Preparing clear reporting content.
- Identifying opportunities for improved energy efficiency.
If you are looking for SECR examples to help prepare your own report, or need support with the reporting process, contact CN Investments to discuss your requirements.
Conclusion
SECR examples can help businesses understand how energy consumption, greenhouse gas emissions, intensity ratios and energy-efficiency actions come together in an annual report.
However, every organisation’s reporting circumstances are different. The final report should be based on accurate data, the applicable requirements and a clear reporting methodology.
By preparing early and taking a structured approach, businesses can make SECR reporting more manageable while gaining valuable insight into their energy performance.
