Since April 2019, large UK companies must publish energy use and emissions in the directors' report — Streamlined Energy and Carbon Reporting (The Companies (Directors' Report) and LLP (Energy and Carbon Report) Regulations 2018). It is not a filing you can skip: it sits inside the annual accounts at Companies House.
All UK quoted companies, plus large unquoted companies and LLPs meeting two of three thresholds: turnover ≥ £36M, balance sheet ≥ £18M, ≥ 250 employees. Government guidance estimated ~11,900 organisations in scope. Exemption: below 40 MWh/yr energy use (rare for any manufacturer).
| Disclosure | What it must contain |
|---|---|
| 1. Energy use | UK kWh: electricity, gas, transport fuels (minimum) |
| 2. GHG emissions | Scope 1 & 2 in t CO2e, with methodology (GHG Protocol + UK DESNZ conversion factors) |
| 3. Intensity ratio | Emissions per unit that makes sense for the business — t CO2e per tonne of product, per £M revenue, per hl… |
| 4. Energy-efficiency action | A narrative description of the principal energy-efficiency measures taken in the reporting year |
Quoted companies additionally report global energy/emissions and prior-year comparatives.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes patented (UK GB2508992.1) removable modular insulation — snap-fastened covers engineered per temperature tier, not generic off-the-shelf jackets:
Disclosures 1–3 are accounting. Disclosure 4 is the one that needs an actual project: "what did you do this year to use less energy?" An insulation survey gives that paragraph its numbers. Example, written the way auditors accept it:
Every number in that sentence comes from a survey or the heat-loss calculator — generate yours with the Carbon Savings Certificate tool.
| Scheme | What it is | Cycle |
|---|---|---|
| SECR | Annual public disclosure in the directors' report | Every financial year |
| ESOS | Energy audit every 4 years + action plan | Phase 4: by 5 Dec 2027 |
They feed each other: ESOS finds the measures; SECR's disclosure 4 reports the ones you implemented. The same heat-loss figure serves both — ESOS guide →