Scope 1, Scope 2 and the fifteen categories of Scope 3
Scope 3 is where UK carbon footprint quality varies the most, and where the difference between two quotes usually lives.
Scope 1 is what you burn, Scope 2 is the electricity you buy, and Scope 3 is everything else — fifteen defined categories covering your supply chain, your logistics, your staff travel and, for product businesses, the emissions of the things you sold [12].
A good footprint consultant scopes all fifteen even if most are declared immaterial, identifies which are material, and writes a primary-data substitution plan that improves the estimate over time.
A weak one counts the five easy categories and leaves the rest unmentioned.
Scope 1 — direct combustionowned and controlled
Scope 2 — purchased energylocation and market based
Scope 3 — 15 categoriestypically the majority of the total
Relative widths are illustrative of the usual shape of a UK corporate inventory, not a measured average — the true split is entirely sector-dependent.
The five categories that appear in most UK corporate inventories are category 1 (purchased goods and services), category 3 (fuel- and energy-related activities), category 4 (upstream transport), category 6 (business travel) and category 7 (employee commuting).
Category 11 (use of sold products) dominates for anyone who makes a thing that consumes energy.
Under UK SRS S2, as proposed by the Financial Conduct Authority in CP26/5, Scope 3 disclosure is excluded in the first reporting year and moves to comply-or-explain from 2028 [14].
That is not a reason to defer the data work; it is the window in which to do it.
The fifteen categories, and who usually has to count them
Scoping all fifteen and declaring most immaterial is the defensible position; counting five and not mentioning the rest is not.
1Purchased goods and servicesUsually the largest single category, and the hardest. Spend-based at first, supplier-specific over time.
2Capital goodsBuildings, plant, vehicles, IT. Lumpy year to year, which makes the baseline year matter.
3Fuel- and energy-related activitiesThe upstream of your Scope 1 and 2. Not a SECR duty — SECR's only Scope 3 limb is transport fuel, which sits in category 6.
4Upstream transport and distributionInbound logistics. Material for anyone moving physical goods.
5Waste generated in operationsUsually small, usually easy, often the first category a team completes.
6Business travelWell-served by expense and travel-platform data. Commonly material for services firms.
7Employee commutingSurvey-based. Includes homeworking, which most UK inventories now report.
8Upstream leased assetsOnly where not already captured in Scope 1 or 2 — a common double-count.
9Downstream transport and distributionOutbound logistics you do not pay for. Frequently declared immaterial.
10Processing of sold productsIntermediate goods only. Not applicable to most service businesses.
11Use of sold productsDominant for anyone who makes something that consumes energy. Often larger than everything else combined.
12End-of-life treatment of sold productsRequires assumptions about disposal routes; state them in the methodology.
13Downstream leased assetsAssets you own and lease out. Property-heavy balance sheets only.
14FranchisesFranchisor reporting. Rare outside retail and hospitality.
15InvestmentsFor financial institutions this becomes financed emissions under PCAF, and it is a larger exercise than the other fourteen together.
A consultant who cannot tell you, in the proposal, which of the fifteen they will scope and which they expect to declare immaterial has not read your business.
Every UK inventory also depends on the emission factors published annually by the government — the 2026 conversion factors were published on 11 June 2026 and the flat file was reissued on 31 July 2026 to correct erroneous zero values in several well-to-tank and hotel-stay factors [15]. Ask which release your consultant is calculating from.