Example SECR Report
See what a compliant SECR disclosure looks like for a mid-size UK manufacturer. This example uses realistic data generated with SECR-ESG.
SECR Disclosure — Directors' Report
Acme Manufacturing Ltd
Financial Year: 1 April 2024 – 31 March 2025
Total
27.55
tCO₂e
Scope 1
15.90
tCO₂e — Direct
Scope 2
7.18
tCO₂e — Electricity
Scope 3
4.47
tCO₂e — Other Indirect
Executive Summary
During the financial year ended 31 March 2025, Acme Manufacturing Ltd produced total greenhouse gas emissions of 27.55 tCO₂e across its UK operations, encompassing Scope 1 direct emissions, Scope 2 indirect emissions from purchased electricity, and Scope 3 emissions from business travel and water supply.
Scope 1 direct emissions amounted to 15.90 tCO₂e, representing 57.7% of total emissions and arising primarily from mobile combustion of diesel and petrol in the company vehicle fleet, and from stationary combustion of natural gas. Scope 2 indirect emissions from purchased grid electricity were 7.18 tCO₂e (26.1%). Scope 3 emissions totalled 4.47 tCO₂e (16.2%), primarily from business travel by air and private car.
The Group's carbon intensity for the period was 0.01069 tCO₂e per employee (based on 2,580 employees), representing the normalised emissions base against which future year-on-year progress will be measured.
Energy Consumption and Emissions
* Fuel volumes converted to kWh equivalent using DESNZ 2025 calorific values.
| Source | Scope | Energy (kWh) | Emissions (tCO₂e) | % of Total |
|---|---|---|---|---|
| Natural Gas | Scope 1Scope 1 | 13,700 | 2.51 | 9.1% |
| Diesel (vehicles) | Scope 1Scope 1 | 31,440* | 8.04 | 29.2% |
| Petrol (vehicles) | Scope 1Scope 1 | 9,121* | 2.20 | 8.0% |
| Gas Oil | Scope 1Scope 1 | 5,440* | 1.48 | 5.4% |
| Refrigerant R-410A | Scope 1Scope 1 | — | 1.67 | 6.1% |
| Grid Electricity | Scope 2Scope 2 | 34,700 | 7.18 | 26.1% |
| Short-haul Flights | Scope 3Scope 3 | — | 2.22 | 8.1% |
| Long-haul Flights | Scope 3Scope 3 | — | 0.87 | 3.2% |
| Rail Travel | Scope 3Scope 3 | — | 0.27 | 1.0% |
| Car (business travel) | Scope 3Scope 3 | — | 1.06 | 3.8% |
| Water Supply | Scope 3Scope 3 | — | 0.05 | 0.2% |
| Total | 48,400+ | 27.55 | 100% | |
Methodology
Organisational boundary: Acme Manufacturing Ltd has used the financial control approach as defined by the GHG Protocol Corporate Standard.
Reporting period: 1 April 2024 – 31 March 2025.
Emission factors: DESNZ 2025 UK Government GHG Conversion Factors for Company Reporting, published by the Department for Energy Security and Net Zero (DESNZ).
Included sources: Stationary combustion (natural gas, gas oil), mobile combustion (diesel, petrol), purchased grid electricity, business travel (flights, rail, car), refrigerant losses, and mains water supply.
Calculation approach: Emissions are calculated by multiplying activity data (kWh consumed, litres of fuel, kilometres travelled) by the relevant DESNZ conversion factor. Results are expressed in tonnes of CO₂ equivalent (tCO₂e).
Energy Efficiency Actions
Acme Manufacturing Ltd is committed to reducing its energy consumption and associated greenhouse gas emissions. During the reporting period, the following actions were taken or are under active consideration:
- •Regular monitoring of energy consumption across all three operational sites
- •Review of building management systems and heating controls at the Manchester facility
- •Procurement of LED lighting replacements for the London headquarters
- •Consideration of renewable energy tariffs for electricity supply
- •Encouraging the use of rail travel over domestic flights where practicable
- •Investigation of electric vehicle options for the company fleet
What this example demonstrates
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