In-scope contract above £5m a year
The authority applies PPN 006: a Carbon Reduction Plan is a condition of participation.
Scope 1 and 2, five Scope 3 categories, net zero by 2050.Ask direct questions about your own reporting — your thresholds, your dates, what you file and when.
Sign up free →The standards
Does it apply to you
Reporting under it
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
Start here
Dates and penalties
Doing it
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
What you must file
Doing it
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
Start here
Setting targets
Who and where
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
The UK duty
Doing it
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
The baseline
Europe
Reporting more widely
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
Carbon markets and trade
Packaging and net zero
Carbon accounting
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
Choosing
Carbon
Compliance and offsets
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
Software
Templates
Careers
WHY REGISTER
Ask these pages about your own company.
Free · no card
Everything on this site stays open without an account.
ASK ABOUT YOUR OWN REPORTING
Ask direct questions about your own reporting — your thresholds, your dates, what you file and when.
Sign up freeFree · one email · already registered? Log in
Everything on this site stays open without an account.
Software · small and medium-sized businesses
A small business usually needs Scope 1 and 2 emissions, calculated with the right year’s factors, and answers to its customers’ supplier questionnaires — not a SECR report.
This page sets out which duties really reach an SME, when a free tier, a spreadsheet or a paid platform carries the work, and lists 13 vendors in their own words; this site has tested no products and ranks none.
What an SME actually needs
Most small businesses need less from carbon accounting software than they are sold.
The core is Scope 1 and 2, which the GHG Protocol Corporate Standard treats as the required minimum of any corporate inventory.
Scope 1 is fuel burnt in sources you own or control, such as a boiler or a van, plus refrigerant leaks; Scope 2 is the electricity, heat and steam you buy.
Around that core sit the requests: a customer’s supplier questionnaire, a government tender, an EU customer reporting under the CSRD.
Start from the requests you actually have, because they decide what the tool must produce, and for most SMEs no law decides it.
How Scope 1, 2 and 3 divide is set out in Scope 1, 2 and 3 emissions.
A customer questionnaire, a tender, a lender, an EU customer — or nobody yet.
Gas, fuel, vehicle mileage, refrigerant top-ups and electricity, from the bills.
The DESNZ set for the year the activity happened, stored with the figure.
Each questionnaire is a view of the same figures, not a new calculation.
Which duties reach a small business
For most UK small businesses, no statute requires a carbon figure at all.
SECR reaches quoted companies and large unquoted companies and LLPs, and DESNZ’s independent evaluation measured 19,900 organisations in its scope.
UK SRS S1 and S2, which DBT published on 25 February 2026, are voluntary for any company outside the FCA’s listing rules.
What does reach SMEs is requests: from customers, from public buyers and, increasingly, from EU customers reporting on their value chain.
| What asks | Status | Reaches a small business when | What it takes from the inventory |
|---|---|---|---|
| SECR | In force, SI 2008/410 Sch 7 | It is quoted, or a large unquoted company or LLP (exceeds two of £36m, £18m, 250) | kWh, emissions, an intensity ratio, the method, the prior year |
| PPN 006 | Procurement policy, not a legal duty | It bids for an in-scope central government contract above £5m a year | Scope 1 and 2, five named Scope 3 categories, net zero by 2050 |
| CDP supply chain | Voluntary | A customer requests its data through CDP | A climate response; CDP has an SME questionnaire |
| EU customer under the CSRD | EU law binding the customer, not the supplier | A CSRD reporter asks for value-chain information | Within the cap: Annex II datapoints only |
| ESOS | In force, SI 2014/1643 | It is a large undertaking or in a group with one | Total energy by purpose |
| UK SRS S2 | Voluntary (DBT, 25 Feb 2026) | It chooses to apply it | Gross Scope 1, 2 and 3; location-based Scope 2 |
The CRC Energy Efficiency Scheme, around which some older energy tools were built, was revoked from 1 October 2018 by SI 2018/841 and closed after the 2018–19 compliance year.
Module 01 / 04
Module 02 / 04
Does SECR apply?
SECR does not apply to a small business unless it is a quoted company or a large unquoted company or LLP.
The test in paragraph 20B of Schedule 7 is written from the exempt side, as qualifying conditions of “not more than” £36 million turnover, £18 million balance sheet total and 250 employees.
A company is therefore large, and in scope, only when it exceeds at least two of the three.
After the first financial year the position must hold for two consecutive years before status changes, so one good year over the limits does not bring a company in.
LLPs carry the same machinery under regulation 12B of SI 2008/1911.
Turnover is pro-rated for a financial year that is not a year, the balance sheet total is the aggregate of the assets shown, and employees are the monthly average of people employed under contracts of service, all under ¶20B(3).
A parent company is judged on its group’s aggregated figures under ¶20C.
A company that searches for “easy SECR software” is often outside SECR altogether; what it needs is the Scope 1 and 2 inventory its customers ask for.
The full test, worked through, is on SECR reporting requirements, and the lines a tool must produce for a company that is in scope are on SECR reporting software.
Turnover
£36mExempt side: not more than £36mBalance sheet total
£18mExempt side: not more than £18mEmployees
250Monthly average over the yearRule
Two of three, two yearsAfter the first year, the new position must hold twiceCustomers’ supplier questionnaires
The carbon request a small business is most likely to receive comes from a customer, not a regulator.
In 2025 over 270 major buyers requested environmental data from approximately 45,000 suppliers through CDP’s Supply Chain programme, according to CDP’s own release.
CDP has an SME questionnaire, scored for climate change only, and CDP says the SME A score is not equivalent to the full corporate questionnaire A score.
CDP’s FAQ exempts a discloser from its admin fee when it has only been requested to disclose by a Supply Chain member.
The same exemption covers requests made only by a Banks Program or Private Markets member, or by the RE100 initiative.
CDP’s description of the programme is in Strengthening the chain.
Most customer questionnaires, through CDP or not, open with Scope 1 and 2, which is why that inventory is the first thing to build.
Scope 3 questions follow, and the cheapest first answer is often a spend-based estimate from your ledger, set out on spend-based carbon accounting software.
A customer that asks for a science-based target is asking something else again; the SME route is on SBTi for SMEs.
CDP Supply Chain, 2025
~45,000Suppliers requested by over 270 buyersSME questionnaire
Climate onlyScored for climate change; SME A not equal to full AAdmin fee
ExemptIf the only request came from a Supply Chain memberLegal duty
NoneAny obligation is in your contractEU customers and the value-chain cap
A UK supplier to an EU company reporting under the CSRD may be asked for value-chain information, and EU law now limits what that customer may require.
The customer itself is in CSRD scope only if it exceeds both €450 million net turnover and an average of 1,000 employees, under Article 19a(1) as amended.
A protected undertaking is one that does not exceed, on its balance sheet date, an average of 1,000 employees during the preceding financial year, and is in the value chain of a reporting undertaking (Art 19a(3)).
The Commission’s explanation is that the cap “prohibits CSRD companies from requiring companies in their value chain that have 1000 employees or fewer, to provide more sustainability information than the content of the sustainability reporting standard for voluntary use”.
The cap comprises only the Annex II datapoints of Delegated Regulation (EU) 2026/1560, under its Article 3(2), not the whole voluntary standard.
For a supplier with more than 10 employees those include energy and estimated gross GHG emissions, which Annex I ¶33 defines as Scope 1 and location-based Scope 2; for 10 employees or fewer ¶33 is voluntary, and Scope 3 is in Annex II at neither size.
A customer may still ask for more, but it must say which information exceeds the cap and tell the supplier of its statutory right to decline, under Article 19a(3), fourth subparagraph, point (c).
A reporter that reports value-chain information without taking anything above the cap from protected undertakings is “deemed to have complied”, under point (d).
Recital (12) of Directive (EU) 2026/470 limits the cap three ways: it does not stop voluntary sharing, it does not affect an existing contractual or legal obligation, and it applies only to information gathered for CSRD reporting.
The Directive also states that the cap does not impose or imply any obligation on any company in the value chain to provide sustainability information.
The Commission notes that companies with 10 employees or fewer are “given extra protection from the trickle‑down effect”.
Which items of a VSME-shaped questionnaire a UK supplier can decline, item by item, is on VSME.
PPN 006 and government tenders
PPN 006 is procurement policy for in-scope contracting authorities, not a legal duty on companies to hold a Carbon Reduction Plan.
A plan is asked for as a condition of participation when a company bids for a specific in-scope central government contract with an estimated value above £5 million a year, including VAT, averaged over the life of the contract, according to PPN 006.
The threshold is per contract, not per supplier, so a small business that bids for no such contract has no plan to write.
The Technical Standard asks for Scope 1 and 2 in full and five Scope 3 categories: upstream transportation and distribution, waste generated in operations, business travel, employee commuting and downstream transportation and distribution.
The plan confirms a commitment to net zero by 2050 in the UK.
PPN 006 applies to procurements commenced on or after 24 February 2025; earlier procurements stay under PPN 06/21.
Some vendors sell the plan as a service; a price in the directory below is the vendor’s own, for that service.
The plan itself, section by section, is on carbon reduction plan (PPN 006).
The authority applies PPN 006: a Carbon Reduction Plan is a condition of participation.
Scope 1 and 2, five Scope 3 categories, net zero by 2050.No plan is required by PPN 006.
A buyer may still ask for carbon information in its own terms.A small-business worked example
Take a small office that used 20,000 kWh of grid electricity in 2026.
Its Scope 2 location-based figure uses the 2026 generated factor, 0.13096 kgCO2e per kWh, which gives 2,619.2 kg, or about 2.6 tonnes.
The same 20,000 kWh used in 2025, calculated with the 2025 set at 0.17700, gives 3,540 kg.
The difference is about 26%, the fall in the UK electricity factor between the two sets, and none of it is the business’s own doing.
A tool, or a spreadsheet, that does not record the factor year beside each figure cannot tell the business’s own reduction from the grid’s.
| Line | kgCO2e per kWh | Result for 20,000 kWh |
|---|---|---|
| 2026 activity, Scope 2 location-based (2026 set, generated) | 0.13096 | 2,619.2 kg |
| 2026 activity, transmission and distribution losses (Scope 3) | 0.01299 | 259.8 kg |
| 2026 activity, electricity consumed (2026 set) | 0.14396 | 2,879.2 kg |
| 2025 activity, Scope 2 location-based (2025 set, generated) | 0.17700 | 3,540.0 kg |
The factor year
DESNZ publishes the government conversion factors for company reporting once a year, free to download.
Paragraph 1.10 of the 2026 methodology paper says the 2026 factors are for activity data falling entirely or mostly within 2026.
So a business reporting its 2026 energy in 2027 uses the 2026 set, not whichever set is newest on the day it fills in the questionnaire.
In the 2026 set UK electricity generated is 0.13096 kgCO2e per kWh, and electricity consumed, including transmission and distribution losses, is 0.14396.
The calculator beside this applies both years’ sets to your own kWh.
A free tool that silently updates to the newest set rewrites last year’s figure, which a customer comparing two years of answers will notice.
A spreadsheet avoids that by keeping one tab per factor year and naming the year in every formula’s source cell.
How the sets work, year by year, is on GHG conversion factors.
Same kWh, two factor sets
A company that changed nothing sees 26.0% less on this line because the factor moved.
DESNZ attributes most of the fall to grid decarbonisation and 6 to 7 percentage points to methodology.
Factors: DESNZ 2026 methodology paper, Table 9 · 2026 major changes report.
Generated electricity is Scope 2; transmission and distribution losses are Scope 3. With losses selected, the illustration uses the printed consumed total in DESNZ Table 9, spanning both scopes. It is not your SECR figure; nothing is stored or sent.
Free tier, spreadsheet or platform
The choice is not between good and bad software; it is between the volume of requests and the effort of answering them.
Each route below can produce a correct Scope 1 and 2 figure, and each fails in a different place.
Some vendors publish one: Measurabl, Persefoni, Small99, Worldfavor, in this site’s registry.
Check the factor year it uses, and whether it exports everything.One tab per factor year, the bills behind each line, a written method.
Breaks when Scope 3 rests on supplier data or reviewers need a history.Data connections, versioned factors, questionnaire outputs, an audit trail.
Worth it when it removes more hours than it costs.A free tier is usually a way into a paid product: the vendor’s own text, quoted below, says what is free and what is not.
A spreadsheet is the cheapest route to a correct first inventory and the most expensive to keep honest as the questions multiply.
A platform is worth its cost when the requests arrive faster than one person can answer them from a spreadsheet.
The same choice for the wider market is on carbon reporting software, which lays out what each UK regime asks a platform to produce.
Free and open source, answered honestly
These are the only vendors in this site’s registry whose own pages publish a free tier or plan, each in the vendor’s own words, read 11 October 2026 and 30 September–1 October 2026.
The registry records no open-source carbon accounting platform, and this site has not surveyed code repositories, so that is a statement about where it looked, not about what exists.
| Vendor | What its own pages say is free | Filed for SMEs |
|---|---|---|
| Measurabl | Free solution 'at no cost, in perpetuity' (tracking incl. Scopes 1–3, benchmarking, secure sharing); premium/paid upgrades (Navigate, Optimize, Comply) have no published price. | No |
| Persefoni | Persefoni Pro “completely free”, single user; Advanced by quote | No |
| Small99 | Small99 Hero is free for all small businesses to get started to take climate action. | Yes |
| Worldfavor | A free plan for suppliers responding to data requests; buyer plans by quote | No |
A free tier that cannot export its figures, factors and method notes is a free way in and a costly way out.
The DESNZ conversion factors are themselves free, which is what makes the spreadsheet route possible.
The spreadsheet route
A spreadsheet with the DESNZ factors and a written method can carry a first single-site Scope 1 and 2 inventory.
It needs four things: the activity data with the bill behind each line, one tab per factor year, a note of the method, and a second person’s check.
It stops coping when three things arrive together: a factor year that must not overwrite the last, a change history someone outside the team will read, and Scope 3 categories built on suppliers’ data.
The panel beside this compares a platform quote you hold with the hours your current process takes; it uses no vendor price.
The GHG Protocol’s consistency principle is the spreadsheet’s real test: last year must still be reproducible after this year is added.
Refrigerant top-ups are the line most often missing from a first small-business inventory, because the record sits with the maintenance contractor rather than on an energy bill.
Platform against the way you work now
Current process £0 a year · quote £0 a year
Fill in all three to see the break-even hours.
Arithmetic on your own inputs.
The quote’s implementation, uplift and exit terms are in the three-year worksheet on the carbon reporting software page.
Nothing is stored or sent.
The vendors
Every vendor this site files under small and medium-sized businesses, alphabetically, which ranks nothing, each linked to its own site and to its profile here.
The full registry covers 73 vendors across all categories.
13 vendors · smes
“Measure, reduce, and report your Scope 1, 2 and 3 emissions”
“The professional benchmarking and reporting platform built for sustainability consultants, SMEs, and the platforms that serve them”
“Coolset gives supply chain and ESG teams the structure, automation and guidance to meet complex compliance requirements like EUDR, PPWR and CSRD, and manage Scope 1-3 emissions”
“Dcycle is an ESG software platform founded in 2020 that helps companies collect, manage, and govern sustainability and non-financial data”
Ecologi describes itself as a B Corp-certified climate action platform.
“Measure, report, and reduce your company's emissions on one audit-ready sustainability management platform”
“Net Zero Now exists to provide a simple, credible and affordable route to Net Zero for SMEs and to celebrate and promote those that achieve this vitally important goal”
“Measure your full carbon footprint, build your net zero strategy and develop in-house expertise with a single partner”
“Seedling is an all-in-one carbon accounting and Net Zero planning platform for businesses of up to 2000 FTEs”
“Small99 Hero creates a pathway to net zero for you based on your industry, outlining how long your Net Zero journey will take and how much it will cost”
“Manage sustainability metrics intelligently in medium-sized businesses - through automated processes, AI-powered carbon accounting, and audit-proof ESG reports”
“Trace combines AI-powered software with expert advisory support to help organisations meet their mandatory climate and sustainability reporting obligations, efficiently and with confidence”
“Carbon management software with experts built in, so you can move from measurement to action without spreadsheets or one-off consulting projects”
Alphabetical, which ranks nothing. Each description is the vendor’s own words from its own site, read 11 October 2026 and 30 September–1 October 2026; prices appear only where the vendor publishes one. No product here has been tested by this site.
Of the 13, 3 publish a price on their own pages, 1 publish a free tier, and 9 are recorded as Enterprise level · TBD.
Questions to ask in a demonstration
Ask every vendor, or test your own spreadsheet, against the same short list.
Each question comes from a request a small business can actually receive, and names the provision behind it.
Run them on your own bills, because a demonstration dataset is built to look finished and yours is not.
A blank answer in writing is not a yes.
Demo questions for a small business · tick the ones you need
The pass tests are our reading of the cited provisions.
Nothing you tick is stored or sent.
What each request asks the tool to output
The checklist beside this turns the requests you tick into the outputs a tool must produce, each cited to its provision.
SECR is offered only for the company that has grown into it; most small businesses will leave it unticked.
Use the copied list as the requirement you send to every vendor, so the answers can be compared line for line.
Step 1 · which regimes apply to you?
Step 2 · 4 outputs to see on a demo · 0 confirmed
Outputs are the duties in the cited provisions; the demo tests are our reading of them.
Nothing you tick is stored or sent.
Simple, affordable, footprint
“Simple” carbon accounting software for a small business should mean Scope 1 and 2 done properly, not Scope 3 left out without saying so.
“Affordable” is a comparison with your own hours, which the spreadsheet panel above makes explicit.
“Small business carbon footprint software” usually means an organisation’s footprint; a product footprint is a different boundary, set out on carbon footprint software.
“For SMEs” is a vendor’s own description; the directory above records which vendors say it, and nothing about whether they are right.
Module 02 / 04
Module 03 / 04
Module 04 / 04
Choosing without a ranking
There is no best carbon accounting software for small business in general, and any list that names one has chosen the criteria that produce its answer.
Comparisons that rank for these searches are often written by a vendor that appears in its own table; read who wrote a list before you read its order.
The useful question is which option passes the tests your own requests impose, on your own data.
Nothing on this page is a rating, ranking or recommendation of any product.
The vendor directory quotes what each vendor publishes about itself, and prices appear only where the vendor publishes one.
Customers, tenders, EU customers, lenders — and what each asked for.
SECR only if quoted or large; PPN 006 only when bidding.
From the bills, with the activity year’s factors.
Free tier, spreadsheet or platform, against the six questions.
A full export of figures, factors and method notes.
Frequently asked
Usually less than it is sold: Scope 1 and 2 from fuel, refrigerant and electricity records, each calculated with the DESNZ factor set for the year the activity happened, and a way to answer customers’ supplier questionnaires from the same figures.
Most small businesses have no statutory carbon reporting duty, so start from what customers, tenders and lenders actually ask for, then decide whether a free tier, a spreadsheet or a paid platform carries it.
This site ranks no products and has tested none, so it names no best.
The useful question is which option passes the tests your own requests impose — factor year matched to activity year, Scope 1 and 2 with the evidence behind them, a Carbon Reduction Plan if you bid for an in-scope government contract, answers limited to the value-chain cap for an EU customer, and a full export — shown on your own data.
Yes, in the sense that some vendors publish a free tier or plan on their own pages: in this site’s registry, Measurabl, Persefoni, Small99, Worldfavor.
Each is described in the vendor’s own words on this page, usually with paid modules on top.
The DESNZ conversion factors are free to download from GOV.UK, and a spreadsheet using them can carry a first single-site Scope 1 and 2 inventory.
This site’s registry, built from vendors’ own sites, records no open-source carbon accounting platform, and this site has not surveyed code repositories, so it cannot say whether one would suit you.
Whatever the licence, the tests are the same: dated factors, a boundary, a change history and an export.
Almost certainly not.
SECR applies to quoted companies and to large unquoted companies and LLPs.
The exemption is framed as “not more than” qualifying conditions, so a company is large only when it exceeds at least two of £36 million turnover, £18 million balance sheet total and 250 employees, and after its first year that position has to hold for two consecutive years before its status changes.
A small business does not usually need SECR software, because SECR does not apply to it.
If a company is growing towards the thresholds, the SECR disclosure is short — UK energy use in kWh, the emissions from it, an intensity ratio, the methodology and the prior year — and any tool that keeps factor years and comparatives can produce it.
Only if you bid for a specific in-scope central government contract whose estimated value is above £5 million a year including VAT, averaged over the contract’s life, and the authority applies PPN 006. It is procurement policy, not a legal duty on companies.
The plan covers Scope 1 and 2 in full and five named Scope 3 categories, with a commitment to net zero by 2050.
CDP’s own FAQ says a discloser is exempt from the admin fee if it has only been requested to disclose by a Supply Chain member (or a Banks Program or Private Markets member, or RE100).
CDP has an SME questionnaire, scored for climate change only, and says its SME A score is not equivalent to the full corporate A score.
Answering is voluntary; any duty would come from your contract with the customer.
Where a customer reporting under the CSRD asks for information for that reporting, the value-chain cap stops it requiring more from a supplier with an average of no more than 1,000 employees in the preceding financial year than the datapoints in Annex II of the voluntary standard.
Above 10 employees those include estimated Scope 1 and location-based Scope 2; Scope 3 is not in Annex II.
The cap applies from financial years beginning on or after 1 January 2027, does not override a contract, and creates no obligation on the supplier to provide anything.
Most vendors do not publish a price.
Of the 13 vendors in this site’s registry that say they serve small or mid-sized businesses, 3 publish a figure on their own pages (Compare Your Footprint, Ecologi, Zevero) and 1 publish a free tier (Small99); the rest are recorded as Enterprise level · TBD.
Compare any quote against the hours your current process takes.
Often, for a first single-site Scope 1 and 2 inventory: activity data, the DESNZ factor set for the activity year, a written method and the bills behind each line.
It stops coping when a factor year must not overwrite the last, someone outside the team needs a change history, or Scope 3 rests on suppliers’ data.
For UK activity, the DESNZ government conversion factors for the year in which the activity happened: the 2026 set is for activity data falling entirely or mostly within 2026.
In that set UK electricity generated is 0.13096 kgCO2e per kWh and electricity consumed, including transmission and distribution losses, is 0.14396.
Usually the same thing as carbon accounting software for a small business: an organisation’s Scope 1, 2 and perhaps some Scope 3 emissions.
A product carbon footprint is a different boundary governed by product standards, and a customer asking for one is asking a different question from a customer asking for your company’s emissions.
No. This site has tested no products.
The page is built from the provisions of SECR, PPN 006, the GHG Protocol, the DESNZ factors, CDP’s own rules and the EU value-chain cap, each cited, and the vendor directory quotes only what each vendor publishes about itself.
Sources
Every duty and threshold on this page traces to the provision listed here.
Vendor descriptions and prices are the vendors’ own, read on their own sites and cited on each profile.
Scope 1 and Scope 2 as the required minimum of a corporate inventory.
Who SECR reaches: quoted companies, and large unquoted companies.
The “not more than” qualifying conditions and the two-consecutive-year rule.
The same size machinery for LLPs.
19,900 organisations measured in SECR’s scope.
The CRC scheme revoked from 1 October 2018.
One factor set per year, free to download.
The activity-year rule and the UK electricity factors.
A condition of participation for bidders on in-scope contracts above £5 million a year.
Scope 1 and 2 plus five named Scope 3 categories.
Over 270 buyers requested data from about 45,000 suppliers through Supply Chain in 2025.
CDP’s supply-chain programme.
The SME questionnaire is scored for climate change only; the SME A score is not equivalent to the full A score.
No admin fee where the only request came from a Supply Chain member.
CSRD scope, the protected undertaking, the right to decline, “deemed to have complied”.
The limits of the value-chain cap; transposition by 19 March 2027.
The voluntary standard; the cap is Annex II only; in force 24 September 2026.
The trickle-down effect, and extra protection for companies with 10 employees or fewer.
Published 25 February 2026 for voluntary use.
Continue reading