Directors' Report
The part of annual accounts containing strategic information and governance disclosures
What is Directors' Report?
The Directors' Report is a statutory component of a UK company's annual report. For quoted companies, this is where SECR disclosures must be included. Unquoted companies and LLPs may include SECR in a separate Energy and Carbon Report.
Why It Matters for SECR
SECR disclosures must appear in the strategic report (Directors' Report or standalone Energy and Carbon Report). This ensures visibility at board level and integration with financial reporting.
Examples
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Quoted companies: SECR in Directors' Report
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Large unquoted companies: SECR in Energy and Carbon Report
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LLPs: SECR in Energy and Carbon Report
SECR Reporting Requirements
The placement of SECR disclosures depends on company type. All must be published on the Companies House public record.
Related Terms
How Directors' Report Fits Into Your SECR Report
Understanding Directors' Report is essential for accurate SECR reporting. This concept appears throughout the reporting process—from data collection to final disclosure. Make sure your finance and sustainability teams have a shared understanding of this term.
For practical guidance on applying this concept, see our calculation guides or use the compliance checker to assess your specific situation.
Master SECR Terminology
Understanding the terminology is just the start. ComplyCarbon handles all the technical details—generating complete, compliant SECR reports with correct terminology throughout.
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