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Software · emissions tracking, cited

Carbon emissions tracking software: what real-time means, and when a figure stops moving

Carbon emissions tracking software turns activity data into emissions as it arrives, so the position is visible through the year rather than once.

UK reporting still closes a period on a factor set published once a year, and this page sets out the tests that follow, then lists 60 vendors in their own words; this site has tested none and ranks none.

What tracking software does

Five jobs, from feed to closed figure

Carbon emissions tracking software keeps a running greenhouse gas figure up to date as the underlying data comes in.

It does five jobs: it ingests activity data, converts it with emission factors, flags what is missing or odd, closes periods, and hands the closed figures to reporting.

The calculation underneath is the same as in carbon accounting software: activity multiplied by a factor, organised by scope under the GHG Protocol Corporate Standard.

What “tracking” adds is cadence, and cadence raises three questions the annual inventory never had to answer.

Which factor does a reading taken today use, when does a figure stop moving, and what does the dashboard show when the data is missing?

  1. 1

    Ingest

    Meter readings, invoices, fuel cards, telematics and spend, on a schedule, each line with its source record.

  2. 2

    Convert

    Activity × the factor for that activity, jurisdiction and activity year, with the factor version stored.

  3. 3

    Flag

    A quiet meter, a reading out of pattern, a factor DESNZ left blank — shown as gaps, not zeros.

  4. 4

    Close

    Lock a month, quarter or year so the figure stops moving; later changes become recorded recalculations.

  5. 5

    Report

    The closed year as SECR lines, UK SRS S2 metrics or an ESOS total — views of the same data.

Continuous tracking, annual reporting

One stream of data, two different clocks

No UK reporting regime sets a tracking frequency; each sets a reporting period instead.

SECR asks for at least one ratio expressing the company’s “annual emissions”, under ¶17 and ¶20G of Schedule 7, with the prior year beside it under ¶18, ¶18A and ¶20H.

UK SRS S1 ¶64 requires sustainability disclosures to cover the same reporting period as the related financial statements, and to be published at the same time, under the standard.

So tracking is a management view, and its value is measured by how cleanly a month or a quarter rolls up into the closed year.

Read the reporting periods, regime by regime

The same meter data can sit inside four different periods, and a tracking product has to cut it four ways without re-keying.

Sources: Schedule 7 · UK SRS S1 · PS26/19 · ESOS reg 22 · UK ETS.
Regime and statusPeriodWhere it is set
SECR · in forceThe financial year the report covers (directors’ report, or an LLP’s energy and carbon report)SI 2008/410 Sch 7 Parts 7 and 7A
UK SRS S1 and S2 · comply or explain for listed companies in UKLR 6, 14, 15, 16 and 22 for periods from 1 January 2027; voluntary for everyone elseThe same reporting period as the financial statementsUK SRS S1 ¶64; FCA PS26/19
ESOS Phase 4 · in force12 consecutive months that include 31 December 2026 and end on or before 5 December 2027SI 2014/1643 reg 22(5)
UK ETS installations · in forceThe calendar scheme year, reported and verified by 31 MarchDESNZ, Participating in the UK ETS

Nothing in UK SRS is mandatory for listed companies under PS26/19: the duty is to disclose or explain what is missing, why and what is planned.

The standards themselves are set out on UK SRS S1 and S2.

Same
activity data

Tracking

A running figure by week or month, refreshed as feeds arrive, for managing energy and spotting faults.

Provisional by design: estimates, late invoices and missing factors are still moving.

Reporting

A closed figure for the regime’s period, on the factor set for the activity year, with the prior year beside it.

Final by design: a change after closing is a recalculation, recorded and explained.

What “real-time” really means

Real-time activity, annual factors

“Real-time” emissions tracking usually means real-time activity data multiplied by a factor that changes once a year.

DESNZ says at ¶1.10 of its 2026 methodology paper that the 2026 factors are for activity data falling entirely or mostly within 2026, with the next publication in June 2027.

So a reading taken this afternoon is converted with this year’s set, and the emissions figure moves only because the kilowatt-hours moved.

NESO’s Carbon Intensity API does publish Great Britain’s grid intensity by half hour, forecast and actual, but that is an operational number for timing demand, not the factor for location-based Scope 2.

Read the detailed guidance and references

UK SRS S2 requires location-based Scope 2 under ¶29(a)(v) and ¶B30 of the standard, prescribes no factors at ¶B29, and asks for changes in measurement approach to be disclosed.

For UK activity the DESNZ set is the one the government describes as relevant to SECR, and it is the figure a reader can reproduce.

The GHG Protocol’s own technical assistance on recalculation says Scope 2 electricity factors should correspond to the relevant year.

Hourly matching of electricity use to certificates was proposed for the market-based method, and the GHG Protocol’s summary of feedback of 29 July 2026 reported low support as proposed and further work, so it is not a requirement today.

A product that shows live grid intensity is useful for moving load to cleaner hours; ask that it keeps that number apart from the reported one.

How the annual sets work, year by year, is on GHG conversion factors, and the two Scope 2 methods on Scope 2 emissions.

Meter data

Half-hourlyWhere a site has an interval meter; bills are usually monthly

GB grid intensity

Half-hourlyNESO forecast and actual, gCO2/kWh — not the reporting factor

DESNZ factor set

Once a yearFor activity mostly within that year; next publication June 2027

Hourly matching

Not adoptedGHG Protocol: low support as proposed, further work, 29 July 2026

Meter, invoice, fuel-card and telematics feeds

Where the running figure gets its data

Most of the effort in tracking is keeping the feeds running, not calculating.

Interval meters, invoices and landlord recharges give energy by site; fuel cards and telematics give litres and distance by vehicle; the ledger gives spend for the Scope 3 categories that start on a spend basis.

SECR counts transport fuel only for journeys that start, end, or both start and end within the United Kingdom, under ¶20K of Schedule 7, so a telematics feed that cannot tell those apart over-reports.

The CRC Energy Efficiency Scheme, which once set its own annual energy reporting cycle, was revoked from 1 October 2018; what replaced it is set out on carbon reduction commitment software.

The 40,000 kWh disclosure relief runs on “all forms of energy products”, under ¶20 as carried into Part 7A, so the tracking total has to include every fuel, not only the three SECR asks you to report.

Read the detailed guidance and references

The relief is not an exemption: a company consuming 40,000 kWh or less in the period still has to state that the information is not disclosed for that reason, under ¶15(5) or ¶20D(7).

ESOS works in energy units rather than emissions, and its tooling questions are on ESOS software.

Ask which feeds the vendor connects to directly, which arrive by upload, and who on your side owns each one; that answer sets the first year’s workload more than any feature.

The rows are this site’s summary of common feeds; the tests are written from the provisions cited in the text.
FeedWhat it givesWhat to test
Interval meterskWh by half hour or day, by siteA quiet meter shows as a gap; the source reading is kept
Utility invoiceskWh and cost by billing period, including estimatesEstimated bills flagged and replaced when actuals arrive
Fuel cardsLitres by vehicle and dateFuel type mapped to the right factor; card and fleet list reconciled
TelematicsDistance and journeys by vehicleJourneys split by the SECR UK test; distance not double-counted with fuel
Ledger and purchasingSpend by categorySpend-based lines labelled as such, by category

The factor year

The factor arrives after the data

A tracking product is converting this year’s readings before, or soon after, this year’s factors exist.

DESNZ published the 2026 set on 11 June 2026, part-way through the year it describes, through the government conversion factors collection.

So January to May readings were either held on a provisional factor or converted with last year’s, and either way the tracking figure should restate when the year’s set lands.

The calculator beside this shows the same electricity on the 2025 and 2026 sets, which is the size of the movement a dashboard can show with no change in use.

Read the detailed guidance and references
  1. 1 January 202601

    Activity year begins

    Readings arrive; the 2026 set does not yet exist, so any figure is provisional.

    DESNZ ¶1.10

  2. 11 June 202602

    2026 set published

    For activity data falling entirely or mostly within 2026.

    DESNZ: conversion factors 2026

  3. July 202603

    Flat file reissued

    Values shown as 0 where no data were available are restored to blank; the full set was not revised.

    DESNZ: July 2026 update

  4. June 202704

    Next set expected

    DESNZ’s stated next publication; it does not replace the 2026 set for 2026 activity.

    DESNZ ¶1.10

A reporter closing a 2026 financial year in spring 2027 still uses the 2026 set, because the rule follows the activity year, not the filing date.

Provisional conversion is a choice for each product; ask what factor it uses before the year’s set is published, and whether it restates automatically and visibly.

Same kWh, two factor sets

2025 factor set · 0.17700 kgCO2e/kWh17.7 tCO2e
2026 factor set · 0.13096 kgCO2e/kWh13.1 tCO2e

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.

When the factor moves

The 2026 electricity factor, and a step on every dashboard

A tracking chart that crosses from the 2025 to the 2026 set will show electricity emissions falling with no change in use.

The UK electricity factor fell by about 26%, mostly grid decarbonisation according to DESNZ, with 6 to 7 percentage points from a change of methodology.

DESNZ’s major changes report explains that the data lag was cut from two years to one, so the change spans two years of grid data, and there is no 2024 data year at all.

A product that stores the factor version on every figure can show how much of a fall is the factor and how much is the company; one that does not cannot.

UK SRS S2 ¶29(a)(iii) asks for changes in measurement approach and the reasons, and SECR keeps the prior year beside this one, so the split matters in the report as well as on the dashboard.

Source: Table 9 of the DESNZ methodology papers. The consumed figure is the table’s own, not the sum of the rounded parts.
UK electricity, kgCO2e per kWh2025 set (data year 2023)2026 set (data year 2025)
Generated0.177000.13096
Transmission and distribution losses0.018530.01299
Consumed (includes losses)0.195530.14396

Missing data

A blank is not a zero

The commonest silent error in a running figure is an empty value read as zero.

DESNZ made it in its own 2026 flat file: some values that should have been left blank where no data were available were shown as 0, and in July 2026 it republished the file to restore the blanks, according to its publication page.

The affected factors related to well-to-tank emissions from certain hybrid, CNG and LPG cars and to hotel stays in certain countries, and the full-set workbook, which had them blank, was not revised.

A tracking product that imported the June flat file and turned blanks into zeros would have under-counted those lines without any warning.

Read the detailed guidance and references

The GHG Protocol’s completeness principle asks a company to account for every source in the boundary and to disclose and justify any exclusion.

The same Standard calls a minimum-emissions threshold “a predefined and accepted negative bias”, which is what a zero standing in for a gap becomes.

The test is simple: stop one feed on a demonstration and see whether the month shows a gap, an estimate labelled as one, or a quietly lower figure.

Four kinds of emptyExplore

Module 01 / 04

True zero

The site was closed or the meter recorded no use; a zero with its evidence.

Closing a period

How a figure stops moving

A tracking figure is useful because it moves; a reported figure is useful because it does not.

Closing a period is the step that turns one into the other, and it is the capability to test hardest.

The GHG Protocol’s 2019 Inventory Guidance lists the triggers for recalculation — significant changes in structure, in calculation methodology, and significant errors — and sets no figure for “significant”: the company determines its own threshold.

SECR keeps the prior year beside the current one, so a closed year has to stay reproducible after the next one opens.

Read the detailed guidance and references

The Corporate Standard asks for consistent methods over time and a clear audit trail, which a product meets only if a locked period survives a factor update or a corrected meter.

Where a closed figure does change, the change should show as a restated value beside the disclosed one, which is how SECR reporting software should handle a corrected meter too.

Month-end close beside the financial close is good practice rather than a legal duty; no UK regime requires emissions to be closed monthly.

  1. 1

    Cut-off

    Set the date after which late invoices and readings go to the next period or to a recorded adjustment.

  2. 2

    Fill or flag

    Every gap is filled with actuals, estimated with a method, or left visibly open.

  3. 3

    Confirm factors

    Each line carries the factor set for its activity year, with the version stored.

  4. 4

    Review and lock

    A named reviewer signs off; the period is locked against edits.

  5. 5

    Recalculate, never overwrite

    A later correction sits beside the original with its reason.

Tracking is not reduction

Seeing the figure is not the same as moving it

Tracking makes emissions visible; it does not by itself reduce them.

The government’s evaluation of SECR and its 2026 post-implementation review report that 79% of compliers disclosed data they would not otherwise have published and 56% reported better tracking of energy efficiency projects.

Only 25% said SECR led to a reduction in energy use, and 26% to a reduction in emissions, on their own account.

SECR itself requires no target and no transition plan, so any reduction is the company’s decision, not the software’s output.

Read the detailed guidance and references

The post-implementation review recommends retaining SECR with amendments and lists five areas for a planned consultation, none of them decided.

A tracking product earns its keep when the running figure reaches someone who can act on it: a site manager who sees a meter out of pattern, or a fleet manager who sees fuel per kilometre rise.

What SECR requires a company to disclose, line by line, is on SECR reporting requirements.

Disclosed data they otherwise would not have

79%SECR compliers, DESNZ survey

Better tracking of efficiency projects

56%SECR compliers, DESNZ survey

Said SECR led to less energy use

25%Self-reported, not measured

Said SECR led to lower emissions

26%Self-reported, not measured

A different product category

Pollutant and permit monitoring is not corporate carbon tracking

Searches for emissions monitoring software also reach a separate market: monitoring that a permit or a monitoring plan requires at a regulated site.

A UK ETS installation submits a verified emissions report for the previous calendar year by 31 March and surrenders allowances by 30 April, according to DESNZ’s Participating in the UK ETS.

Medium combustion plant in England and Wales carries emission limit values for sulphur dioxide, nitrogen oxides and dust under Schedule 25A of the Environmental Permitting Regulations 2016.

Those duties attach to a site and its permit, not to a company’s inventory, and the software that serves them is bought against the permit’s conditions.

Read the detailed guidance and references

The Environmental Permitting Regulations 2016 extend to England and Wales only, under regulation 1(2); Scotland and Northern Ireland use their own instruments.

The Pollution Inventory rests on a notice power: regulation 61 lets the regulator require information by notice, and treats compiling an inventory of emissions as one of its functions.

The UK ETS excess emissions penalty is £100 multiplied by an inflation factor for each allowance not surrendered, under article 52 of the Order.

A company with a permitted site may need both: the site’s monitoring for the regulator, and the site’s energy in the corporate inventory for SECR or UK SRS.

The UK ETS cycle is set out on UK ETS reporting requirements, and site permits on environmental permitting and air emissions.

Monitoring set by a permitExplore

Module 01 / 04

UK ETS installations

A verified emissions report for the calendar year by 31 March, under a permit.

The tests before you sign

Eight questions, each tied to its provision

Each question beside this names the provision it comes from and what a passing answer looks like.

Run them on your own data, because a demonstration dataset never has a quiet meter, an estimated bill or a blank factor.

The wider capability list, from boundary to export, is on carbon reporting software, and the GHG Protocol mechanics on GHG reporting software.

This site has tested no products

Nothing on this page is a rating, ranking or recommendation of any product.

Tracking demo questions · tick the ones you need

The pass tests are our reading of the cited provisions.

Nothing you tick is stored or sent.

The vendors

60 vendors that track and account for emissions, in their own words

Every vendor this site files under carbon accounting, alphabetically, which ranks nothing, each linked to its own site and to its profile here.

The registry covers 73 vendors across all categories, read 11 October 2026 and 30 September–1 October 2026; the filter narrows this list.

60 vendors · carbon accounting

Show vendors by category

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.

The registry records what each vendor says it does; it does not record how often a product refreshes its figures, so ask that as the first demonstration question.

Small businesses and spreadsheets

When tracking is more than you need

A business with a handful of meters and one fleet can usually track monthly in a spreadsheet with the published factors.

SECR reaches an unquoted company only if it is large, which means exceeding two of £36m turnover, £18m balance sheet and 250 employees, judged over two consecutive years after the first, under ¶20B of Schedule 7.

The spreadsheet stops coping when the year’s factor set must not overwrite last year’s, when feeds arrive faster than anyone can paste them, and when a closed period must stay closed.

The worksheet beside this compares a platform quote you hold with the hours the current process takes.

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.

Choosing without a ranking

“Best” is a question about your data and your periods

There is no best emissions tracking product in general; the useful question is which one passes the tests your feeds and your reporting periods impose.

  1. 01 / Feeds01

    List your data sources

    Meters, invoices, fuel cards, telematics and spend, with an owner for each.

    Read the primary source

  2. 02 / Periods02

    Name every period you report

    Financial year, the UK SRS period, an ESOS reference period, a scheme year.

    Read the primary source

  3. 03 / Gaps03

    Break a feed on purpose

    A missing reading and a blank factor must show as gaps.

    Read the primary source

  4. 04 / Factors04

    Cross a factor year

    Readings either side of a new set, with the version stored on each.

    Read the primary source

  5. 05 / Close05

    Lock, then correct

    Close a period, change an input, and see the original survive beside the correction.

    Read the primary source

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 wider ESG reporting market, and why its published comparisons score the wrong regulations, is on the ESG software comparison.

Frequently asked

Carbon emissions tracking software, answered

What is carbon emissions tracking software?

Software that turns energy, fuel and other activity data into emissions as the data arrives, so a company can see its position through the year rather than once a year.

The reported figure is still a closed period: SECR asks for the financial year, UK SRS for the same period as the financial statements, each on the DESNZ factor set for the activity year.

What is the best carbon tracking software?

This site has tested no products and names no best.

Ask which product passes tests drawn from your own duties: the factor year stored on every figure, gaps shown as gaps, a period that can be closed, transport journeys split by the UK test, and an all-energy total.

Run them on your own data.

Can emissions tracking be real-time?

The activity can be: a half-hourly meter or a telematics feed arrives within the day.

The reporting factor cannot: DESNZ publishes one set a year, for activity falling entirely or mostly within that year.

NESO publishes a half-hourly grid intensity for Great Britain, but that is an operational number, not the factor for SECR or location-based Scope 2.

What is the difference between emissions tracking software and reporting software?

Tracking refreshes a running figure through the year; reporting produces the closed figures and disclosures a regime asks for.

Most products sell both.

A tracking view is provisional until the period is closed, and a closed figure should then change only by recorded recalculation.

What is emissions management software?

Usually tracking plus planning: a running inventory with targets, projects and a trajectory.

Measurement is not reduction, and the target-setting is the company’s own decision; SECR, for example, requires no target at all.

Which carbon monitoring software do I need for SECR?

SECR asks for annual figures: energy in kWh, emissions from gas, electricity and transport fuel, at least one intensity ratio, the methodology, the principal efficiency measures and the prior year.

Monitoring through the year helps, but only the closed year is reported, and a quoted or large company with 40,000 kWh or less may say so instead.

Is emissions monitoring software the same as continuous emissions monitoring at a permitted site?

No. A UK ETS installation submits a verified emissions report for the calendar year by 31 March, and permitted plant can carry emission limit values for pollutants such as sulphur dioxide, nitrogen oxides and dust.

That is monitoring set by a permit or a monitoring plan, a different product category from a corporate carbon inventory.

How often should a company track its emissions?

No UK reporting regime sets a tracking frequency; they set reporting periods.

Monthly is common because bills and meter data arrive monthly, and the real test is whether a month can be closed and reconciled to the year without re-keying.

Does tracking emissions reduce them?

Not by itself.

In DESNZ’s survey of SECR compliers, 56% reported better tracking of energy efficiency projects, while 25% said SECR led to a reduction in energy use and 26% to a reduction in emissions. These are self-reported answers, not measured savings.

Can tracking software use live grid intensity for my reported Scope 2?

Not for UK SRS S2 or SECR location-based figures in the ordinary way: UK SRS S2 requires location-based Scope 2 and prescribes no factors, and the DESNZ factor for the activity year is the UK set relevant to SECR.

GHG Protocol consulted on hourly matching for the market-based method; as at 29 July 2026 it reported low support and called for further work.

What integrations should carbon tracking software have?

Meter data, utility invoices, fuel cards, telematics, and the ledger for spend.

Ask which arrive by direct connection and which by upload, who owns each feed on your side, and whether every line keeps its source record.

Does a small business need tracking software?

Often not.

An unquoted company is in SECR only if it is large, which means exceeding two of £36m turnover, £18m balance sheet and 250 employees, judged over two consecutive years after the first.

A small business with a few meters and one fleet can usually track monthly in a spreadsheet with the published factors.

Is CRC monitoring software still needed?

No. The CRC Energy Efficiency Scheme was revoked from 1 October 2018 and closed after the 2018–19 compliance year.

SECR took on the reporting role for companies.

Has this site tested any emissions tracking software?

No. This page is built from the DESNZ factor rules, the GHG Protocol, SECR, UK SRS, ESOS and the UK ETS, each cited to its provision, and the vendor list quotes only what each vendor says about itself.

Sources

Primary sources

Every test on this page traces to the provision listed here.

Vendor descriptions are cited on each vendor’s profile to the vendor’s own page.

Checked against 23 sources fromDepartment for Energy Security and Net ZeroNESOGHG Protocol (WRI, WBCSD)GHG Protocollegislation.gov.ukGOV.UK (DESNZ, Defra)
  1. Department for Energy Security and Net Zero
    Government conversion factors for company reporting

    One factor set a year, relevant to SECR; used for other purposes at the user’s own risk.

  2. Department for Energy Security and Net Zero
    Greenhouse gas reporting: conversion factors 2026

    Published 11 June 2026; the July 2026 flat-file reissue that restored blanks shown as 0.

  3. Department for Energy Security and Net Zero
    2026 GHG conversion factors methodology paper, ¶1.10, ¶1.13, ¶3.8 and Table 9

    The activity-year rule, the electricity methodology change and the electricity factors.

  4. Department for Energy Security and Net Zero
    2026 GHG conversion factors: major changes report

    The data lag cut from two years to one, so the 2026 change spans two years of grid data.

  5. NESO
    Carbon Intensity API

    Half-hourly forecast and actual GB grid intensity — an operational number, not the reporting factor.

  6. GHG Protocol (WRI, WBCSD)
    A Corporate Accounting and Reporting Standard — Chapters 1 and 3

    Completeness, consistency, transparency and accuracy; the consolidation approaches.

  7. GHG Protocol
    Scope 1 & 2 GHG Inventory Guidance (2019)

    Recalculation triggers; the company sets its own significance threshold.

  8. GHG Protocol
    Technical assistance: when to recalculate base-year emissions

    No set significance threshold; Scope 2 factors should correspond to the relevant year.

  9. GHG Protocol
    Scope 2 public consultation: summary of feedback (29 July 2026)

    Low support for hourly matching as proposed; further work called for.

  10. legislation.gov.uk
    SI 2008/410, Schedule 7 Parts 7 and 7A, including ¶¶17, 20, 20D, 20G, 20H and 20K

    The SECR lines, the all-energy definition, transport journeys and comparatives.

  11. GOV.UK (DESNZ, Defra)
    Environmental Reporting Guidelines, including SECR requirements

    The government’s SECR guidance.

  12. Department for Energy Security and Net Zero
    Streamlined Energy and Carbon Reporting regulations: evaluation (29 January 2026)

    What compliers said SECR did, and did not, change.

  13. Department for Energy Security and Net Zero
    2026 post-implementation review of the SECR regulations

    Retain with amendments; five areas for a planned consultation, none decided.

  14. legislation.gov.uk
    CRC Energy Efficiency Scheme (Revocation and Savings) Order 2018 (SI 2018/841)

    The CRC scheme, revoked from 1 October 2018.

  15. Department for Business and Trade
    UK SRS S1 General Requirements (PDF), ¶20 and ¶64

    Same reporting entity and same reporting period as the financial statements.

  16. Department for Business and Trade
    UK SRS S2 Climate-related Disclosures (PDF), ¶29(a), ¶B29, ¶B30

    Location-based Scope 2; no prescribed factors; changes in measurement approach.

  17. Financial Conduct Authority
    PS26/19 — final rules on UK SRS reporting by listed companies

    Comply or explain for periods beginning on or after 1 January 2027.

  18. legislation.gov.uk
    ESOS Regulations 2014 (SI 2014/1643), regulation 22(5)

    The Phase 4 reference period of 12 consecutive months.

  19. Department for Energy Security and Net Zero
    Participating in the UK ETS

    Verified emissions report by 31 March; ultra-small emitters still monitor.

  20. legislation.gov.uk
    Greenhouse Gas Emissions Trading Scheme Order 2020 (SI 2020/1265), article 52

    The excess emissions penalty.

  21. legislation.gov.uk
    Environmental Permitting (England and Wales) Regulations 2016, regulation 1(2)

    England and Wales only.

  22. legislation.gov.uk
    Environmental Permitting Regulations 2016, regulation 61

    The notice power behind Pollution Inventory reporting.

  23. legislation.gov.uk
    Environmental Permitting Regulations 2016, Schedule 25A

    Medium combustion plant limit values for sulphur dioxide, nitrogen oxides and dust.

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