SECR Reporting for Manufacturing Companies
Manufacturing is one of the most energy-intensive sectors covered by SECR. Your report must capture emissions from production processes, on-site generation, and transport. Key considerations include accurate measurement of combustion emissions from furnaces and boilers, plus process emissions from chemical reactions. Most manufacturers find that Scope 1 accounts for 60-80% of their total footprint.
SECR Requirements for Manufacturing
Manufacturing companies that meet 2 of 3 criteria: 250+ employees, £36m+ turnover, or £18m+ balance sheet. Streamlined Energy and Carbon Reporting (SECR) requires qualifying companies to disclose their UK energy use, greenhouse gas emissions, and energy efficiency measures in their annual accounts.
Understanding your specific obligations as a manufacturing business is crucial for compliance. This guide covers the emission sources, intensity ratios, and efficiency measures most relevant to your sector.
Scope 1 Emissions in Manufacturing
Scope 1 emissions are direct emissions from sources your company owns or controls. For manufacturing companies, these typically include:
- On-site furnaces, kilns, and boilers
- Company fleet vehicles (diesel/petrol)
- Industrial processes and chemical reactions
- Refrigeration and air conditioning leaks
- Emergency generators and backup power
These emissions are calculated by multiplying your fuel consumption by the UK Government conversion factors. You'll need to collect data from utility bills, fuel cards, and maintenance records.
→ How to calculate Scope 1 emissionsScope 2 Emissions in Manufacturing
Scope 2 emissions come from purchased electricity, heat, steam, and cooling. SECR requires you to use the location-based method (UK grid average), though you may also disclose market-based figures if you purchase green energy.
- Electricity for production machinery
- Lighting and HVAC for large facilities
- Compressed air systems
- Office and administrative energy use
Collect electricity consumption data from your bills or smart meters. For most manufacturing operations, electricity represents a significant portion of total emissions.
→ How to calculate Scope 2 emissionsIntensity Ratios for Manufacturing
SECR requires at least one intensity ratio—a metric that normalises your emissions against business activity. This helps stakeholders understand whether emission changes reflect business growth or efficiency improvements.
For manufacturing companies, common intensity ratios include:
Choose a ratio that best reflects your business model. For example, if you're a high-volume, low-margin operation, "per tonne of product" might be more meaningful than "per £m revenue."
→ How to choose the right intensity ratioEnergy Efficiency Actions
SECR requires a narrative describing energy efficiency measures taken during the reporting period. Simply stating "no measures taken" is non-compliant if opportunities existed.
Typical efficiency measures for manufacturing include:
Heat recovery from industrial processes
Variable speed drives on motors
LED lighting upgrades with smart controls
Building insulation improvements
Equipment replacement with energy-efficient models
Common Manufacturing SECR Challenges
- Allocating emissions across multiple sites
- Tracking energy in shared facilities
- Calculating process emissions accurately
- Managing data from legacy equipment
These challenges are common across the manufacturing sector. Addressing them early in your reporting process will save time and improve accuracy. Consider engaging specialists if your operations are particularly complex.
Other Regulations to Consider
Manufacturing companies may also need to comply with additional energy and carbon regulations:
Understanding how these frameworks interact helps streamline compliance and avoid duplication of effort.
Ready to File Your SECR Report?
While SECR Compliance Hub provides free guidance, generating your actual SECR report requires precise calculations and formatting. ComplyCarbon creates audit-ready reports in minutes, not weeks.