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Software · decarbonisation planning, cited

Decarbonisation software: the machinery of a reduction plan

Decarbonisation software turns a measured inventory into a reduction plan: a register of measures, an abatement curve, scenarios, a target trajectory, and progress that separates what a company did from what the conversion factor did.

This page sets out what UK rules and voluntary schemes ask of each plan, cited to the provision, and lists 60 vendors in their own words; this site has tested no products and ranks none.

What decarbonisation software does

Six steps from a number to a plan that moves it

Decarbonisation software is the planning engine that sits on a greenhouse gas inventory and decides what to do about it.

It holds the measures meant to cut emissions, orders them, tests them against scenarios and a target, and then tracks what each one delivered.

The inventory underneath is built by carbon accounting software, and a plan built on an inventory that cannot be reproduced cannot be defended.

Targets, internal carbon prices and supplier engagement as a management layer are covered on carbon management software; this page takes the planning machinery apart.

Every step traces to a rule, a scheme or a published method, cited beside it, and the vendor list and demonstration tests follow.

  1. 1

    Fix the baseline

    The base-year inventory, by scope, site and source, with its factor year.

  2. 2

    Draw the trajectory

    The line from the base year to each target year, from a stated method.

  3. 3

    Register the measures

    Each measure with the sources it changes, a cost, expected tonnes, an owner and a date.

  4. 4

    Order and test them

    A marginal abatement view and scenarios: which measures, in what order, under which assumptions.

  5. 5

    Track plan against actual

    Delivered tonnes per measure, split from the change in conversion factors.

  6. 6

    Produce the plans

    An ESOS action plan, a PPN 006 Carbon Reduction Plan, the transition-plan statement.

Where planning sits

Measure, plan, disclose: three jobs, one record

Most products sell all three jobs, so the useful question is which one you are buying for.

A planning tool that cannot read last year’s inventory with its factor year intact plans against the wrong baseline.

A disclosure tool that cannot read the plan retypes it, and the ESOS plan, the PPN 006 plan and the transition-plan statement drift apart.

Read the detailed guidance and references

The division is this site’s own, and buyers use several names for the middle job: decarbonisation software, carbon reduction software, net zero planning software.

The disclosure layer, regime by regime, is on carbon reporting software.

UK SRS S2 asks how an entity plans to achieve its climate-related targets under ¶14(a)(v), and for progress on plans disclosed in earlier periods under ¶14(c) of the standard, which is a planning record by another name.

UK SRS S1 and S2 are voluntary for anyone outside the FCA’s listing rules, as the Department for Business and Trade published them on 25 February 2026.

One
inventory

Measure

Activity data × emission factors, by scope, with the factor year kept.

Is the number right?

Plan

Measures, abatement curve, scenarios, trajectory, progress.

What will move the number, at what cost?

Disclose

ESOS action plan, PPN 006 plan, UK SRS S2 ¶14, the UKLR statement.

Is the plan in the form each rule asks for?

Marginal abatement cost curves

Cheapest tonnes first: a technique, not a requirement

A marginal abatement cost curve orders reduction measures by their cost per tonne and shows how much each can abate.

Forest Research, in a review commissioned by the Forestry Commission, describes a MACC as ranking measures “by their cost-effectiveness with the least expensive first”, while also showing “the level of abatement each can provide”.

None of the UK instruments on this page requires a company to draw one: UK SRS S2, the ESOS Regulations and PPN 006 ask for measures, targets and progress, not a curve.

The government uses the same idea for its own decisions: its carbon values for policy appraisal are, in its words, “calculated as the marginal abatement cost of meeting targets”.

Read the detailed guidance and references

Those carbon values are for appraising government policy; the same document says they differ from carbon prices observed in a market such as the UK Emissions Trading Scheme, and they are not a price a company is asked to use.

A company’s own price per tonne, if it uses one, is an internal carbon price, which UK SRS S2 ¶29(f) asks about; that disclosure is covered on the carbon management guide.

Software turns a curve from a picture into a tool only when four things hold.

First, each bar traces to its inputs — capital cost, running cost or saving, lifetime, expected tonnes — so a reviewer can change one and watch the order change.

Second, measures that act on the same source are sized in sequence, because a boiler that is insulated and then replaced cannot save its full tonnes twice.

Third, the tonnes depend on the factor year: a measure that saves electricity abates fewer tonnes when the grid factor falls, so an electricity measure’s place on the curve can move without anyone touching it.

Fourth, the curve says what it leaves out — co-benefits, risk, lead times — because cost per tonne is one criterion, not the plan.

The middle column is this site’s reading. Sources: Forest Research · SI 2014/1643 Part 6A · PPN 006 Technical Standard · DESNZ 2026 methodology.
Field a MACC needsWhy software must hold itWhere a UK plan uses it
Measure and the sources it changesSo tonnes come from the inventory, not a guessESOS reg 34A(3)(a)(i); PPN 006 §7.5
Cost: capital, running, savingThe height of the barNot required by any UK plan; a planning input
Expected tonnes, and kWh where energyThe width of the bar; ESOS counts kWhESOS reg 34A(3)(a)(iv)–(v)
Factor year behind the tonnesTonnes move when the factor movesDESNZ ¶1.10
Owner and dateTurns a ranking into a planESOS reg 34A(3)(a)(iii)
Method of the estimateSo the saving can be checked laterESOS reg 34A(3)(a)(vi)
Reading a MACCExplore

Module 01 / 04

Bar width

The tonnes of CO2e a measure is expected to abate over the plan period.

Target trajectories

From a target to a line you can be measured against

A target becomes something software can track only when it is drawn as a line from a base year to a target year.

No UK law sets the slope of that line; where a company uses the Science Based Targets initiative, the SBTi’s own method does.

The SBTi’s Corporate Net-Zero Standard V1.3.1 says that, using the cross-sector pathway, the near-term minimum ambition is “a linear reduction rate of 4.2% per year for scope 1 and scope 2, and 2.5% per year for scope 3”.

The same passage says the rate “is adjusted dynamically according to the time remaining between the company’s base year and the pathway net-zero year”, so 4.2% is a floor for one method, not the answer for every company.

Read the detailed guidance and references

The SBTi’s April 2026 update to the absolute contraction approach phases rates by base year and net-zero year and keeps “the minimum annual reduction rate floor of 4.2% between the base year and target year”; it published no new rates, and no criteria changed.

Sector-specific pathways can be steeper or more gradual than the cross-sector pathway, the Standard says, so a tool that hard-codes 4.2% will be wrong for some companies.

The SBTi’s own Corporate Near-Term Tool calculates the minimum, and the SBTi target setting tool guide explains it; software should take the tool’s output as an input and record which version produced it.

Under the Near-Term Criteria V5.3.1, a near-term target covers five to ten years from submission with a base year no earlier than 2015 (C13), and a Scope 3 target is needed where relevant Scope 3 is 40% or more of total emissions (C4).

The window, the floor and the 2026 update are set out in full on SBTi near-term targets.

The SBTi is voluntary, and UK SRS S2 ¶34(a) asks only whether a third party validated a target and its method.

Scope 1 and 2 minimum

4.2% a yearSBTi cross-sector pathway, adjusted by base year

Scope 3 minimum

2.5% a yearNet-Zero Standard V1.3.1; well-below 2 °C

Near-term window

5–10 yearsBase year no earlier than 2015 (C13)

Scope 3 target trigger

40%Of total Scope 1, 2 and 3 (C4)

Measuring a reduction

Your reduction or the grid’s? The factor year problem

A reduction plan is only as honest as the way progress is measured, and the UK electricity factor makes that hard in 2026.

DESNZ publishes one set of conversion factors a year, and ¶1.10 of its 2026 methodology paper says the 2026 set is “for use with activity data that falls entirely or mostly within 2026”.

The UK electricity generated factor fell from 0.17700 kgCO2e per kWh in the 2025 set to 0.13096 in the 2026 set, about 26%.

DESNZ attributes most of that fall to grid decarbonisation, with 6 to 7 percentage points from a change in how the factor is calculated (¶1.13), and the method change also leaves no 2024 data year.

So a company that changed nothing sees its location-based Scope 2 fall, and a tool must show which part of a fall the company caused.

Read the detailed guidance and references

The GHG Protocol’s technical assistance says that emission factors for Scope 2 electricity “should use emission factors corresponding to the relevant year”, so the factor fall belongs in the location-based figure; the point is to show it, not to hide it.

The calculator beside this applies both factor sets to the same kWh, and the worked example below splits a real reduction from the factor’s.

How the sets work year by year is on GHG conversion factors.

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.

A worked example

A 10% cut in use, a third off the figure

Take a company that used 100,000 kWh of UK grid electricity in its base year and cut that to 90,000 kWh, a 10% reduction in use.

On the 2025 factor its base-year Scope 2 location-based figure is 17,700 kgCO2e; on the 2026 factor this year’s is 11,786.4 kgCO2e, a fall of about a third.

Of that fall, 4,604 kg would have happened with no action at all, because the factor moved, and 1,309.6 kg is the company’s own cut.

A report that says “emissions down a third” is accurate about the figure and misleading about the effort, so the plan has to carry both numbers.

Read the detailed guidance and references

The split depends on the order of calculation: valuing the cut at the 2025 factor gives a larger activity effect and a smaller factor effect, with the same total.

Neither order is prescribed by DESNZ or the GHG Protocol, so the test is that a tool states which it uses and applies it every year.

The same logic runs through the abatement register: a measure sized on last year’s factor will appear to under-deliver when the factor falls, through no fault of the measure.

For a target, the separate question is whether the change triggers a base-year recalculation, which the next section covers.

Generated factors from Table 9 of the DESNZ methodology papers. The arithmetic is this site’s illustration, not anyone’s reported figure.
LineCalculationkgCO2e
Base year (2025 set)100,000 kWh × 0.1770017,700
This year (2026 set)90,000 kWh × 0.1309611,786.4
Total fallBase − this year5,913.6
Factor effect100,000 kWh × (0.17700 − 0.13096)4,604
Activity effect (the company’s)10,000 kWh × 0.130961,309.6

Tracking against the target

Plan against actual, and when the baseline must move

Tracking means comparing each year’s inventory with the trajectory, measure by measure and in total.

UK SRS S2 ¶35 asks for performance against each climate-related target and an analysis of trends, so the tool must hold the history, not only this year’s gap.

When the company changes shape, the base year has to move: the GHG Protocol’s 2019 Inventory Guidance names significant changes in structure, in calculation method, and significant errors.

The GHG Protocol sets no figure for “significant”, while the SBTi’s criterion C27 requires a threshold of 5% or less for SBTi targets.

Read the detailed guidance and references

A recalculation tool should keep the original base year and target beside the restated ones, with the reason, so the trajectory a company published stays readable.

The SBTi’s rule in full is on SBTi recalculation.

Criterion C11 says carbon credits “must not be counted as emission reductions toward the progress of companies’ near-term science-based targets”, and the Net-Zero Standard Criteria allow credits only to neutralise residual emissions or to finance mitigation beyond the targets (C12).

UK SRS S2 ¶36(c) and (e) ask for a gross target beside any net target and the planned use of credits, so a progress chart that nets credits off cannot produce the disclosure.

The SBTi’s Corporate Net-Zero Standard V2.0 opens for validation on 1 February 2027, and V1.3.1 submissions close on 31 January 2028, according to the SBTi Services transition guide.

Keeping a trajectory honestExplore

Module 01 / 04

Annual progress

SBTi companies report emissions and progress publicly every year (C25).

Scenario modelling

Two kinds of scenario that share a name

Decarbonisation software usually models planning scenarios: what the trajectory looks like with a different set of measures, a different growth rate or a different grid factor path.

UK SRS S2 asks for something else, a climate resilience assessment informed by climate-related scenario analysis.

Under ¶B18 of UK SRS S2, that analysis may follow the strategic planning cycle, every three to five years for example, while the resilience assessment is annual.

Read the detailed guidance and references

A planning tool can feed the S2 work only if each scenario keeps its own dated set of assumptions and dependencies.

Those assumptions are exactly what UK SRS S2 ¶14(a)(iv) asks about for any transition plan an entity has: its key assumptions and the dependencies the plan relies on.

The software test is to run two scenarios on your own register and see both assumption sets saved, dated and exportable.

No rule asks a company to model planning scenarios in software; a spreadsheet with a written method can carry a first plan.

“Scenario”

Planning scenario

Which measures, at what cost, under which factor and growth path, reach the target?

An internal planning question; no rule sets the method.

Climate scenario analysis

How resilient is the strategy across plausible climate futures?

UK SRS S2 ¶22 and ¶¶B1–B18, where the entity applies S2.

The abatement register

One list of measures, three UK plans drawn from it

The abatement register is the core record of decarbonisation software: every measure, with what it changes, what it costs, what it should save, who owns it and when.

Three UK instruments ask for a plan drawn from such a list, each in its own form and at its own status.

An ESOS action plan, under regulation 34A(3) of the ESOS Regulations, sets out each measure, whether an energy audit recommended it, the implementation date, the expected saving in kWh, that saving by organisational purpose, and the method — or a statement that none is proposed.

A Carbon Reduction Plan under the PPN 006 Technical Standard carries emissions reduction targets and carbon reduction projects, and is reviewed within six months of the financial year end.

Read the detailed guidance and references

For Phase 4 the ESOS action plan is due by 5 December 2028 and covers 6 December 2027 to 5 December 2031, and the Environment Agency’s guidance says savings are stated in kWh and “expected to be indicative”.

Progress updates follow by 5 December 2029, 2030 and 2031, and the scheme administrator publishes action plans and progress updates.

There is no penalty for a missing action plan or progress update, but the failure is published; the ESOS action plan guide covers the detail.

The action plan has no statutory cost or investment limb, so the costs a MACC needs are a planning input the register holds for the company’s own use.

PPN 006 is procurement policy for in-scope central government contracts above £5 million a year, averaged over the contract, not a legal duty on companies, and the plan commits to net zero by 2050; the position is on carbon reduction plans under PPN 006.

Sources: SI 2014/1643 Part 6A · PPN 006 · UK SRS S2 · SECR review 2026.
Plan and statusWhoWhat it takes from the register
ESOS action plan · in force, SI 2014/1643 Part 6AESOS participantsMeasures, audit link, dates, kWh savings by purpose, method; then three progress updates
PPN 006 Carbon Reduction Plan · procurement policyBidders for in-scope contracts above £5m a yearReduction targets and carbon reduction projects, board sign-off
UK SRS S2 ¶14 · voluntary; comply or explain for listed companies under PS26/19Entities applying S2How targets will be achieved; progress on plans disclosed before
SECR · in force, SI 2008/410 Sch 7Quoted companies; large unquoted companies and LLPs exceeding two of £36m turnover, £18m balance sheet, 250 employeesPrincipal energy-efficiency measures already taken; no targets

For SECR the size test is framed as “not more than” on the exempt side, judged over two consecutive years after the first, and DESNZ’s 2026 review describes SECR as backward-looking, with no forward targets or transition plans.

ESOS action plan

reg 34A(3)Measures, dates, kWh savings, by purpose, and the method

ESOS progress updates

2029–2031Three, owed even where no measure was proposed

PPN 006 plan

§7.4 and §7.5Emissions reduction targets; carbon reduction projects

UK SRS S2

¶14(a)(v), ¶14(c)How targets will be achieved; progress on earlier plans

The transition-plan statement

No duty to have a plan; some must say whether they do

No UK company is under a legal duty to have a climate transition plan.

Under the FCA’s PS26/19, companies in UKLR 6, 16 and 22 state whether they have published a climate-related transition plan, where it is, or why they have not.

The FCA says in ¶2.36 that UK SRS S2 “does not require entities to have a climate-related transition plan”, though an entity that has one discloses information about it.

Read the detailed guidance and references

The wider listing-rule duty is comply or explain across UK SRS for UKLR 6, 14, 15, 16 and 22, for periods beginning on or after 1 January 2027, under PS26/19; the transition-plan statement reaches only UKLR 6, 16 and 22.

For software, the point is a single source: the targets, measures and assumptions behind the statement, the S2 ¶14 disclosure and the published plan should be one record.

What a plan contains, and who asks for one, is set out on climate transition plan.

What listed companies stateExplore

Module 01 / 04

UKLR 6.6.6R(8)(e)

Commercial companies: whether a transition plan is published, where, or why not.

Dates a reduction plan has to meet

The planning calendar, 2026 to 2031

Each date belongs to a different instrument at a different status; only the ESOS dates bind a company by law.

A register that feeds all of them needs to know which plan each measure appears in, and when.

  1. 31 December 202601

    ESOS Phase 4 qualification date

    Status on this date decides whether a group is in Phase 4.

    Environment Agency Phase 4 guidance

  2. Periods from 1 January 202702

    UK SRS comply or explain for listed companies

    UKLR 6, 14, 15, 16 and 22; the transition-plan statement for UKLR 6, 16 and 22 only.

    FCA PS26/19

  3. 1 February 202703

    SBTi V2.0 validations open

    The general corporate route; V1.3.1 remains open alongside it.

    SBTi Services transition guide, Table 1

  4. 5 December 202704

    ESOS Phase 4 notification of compliance

    The compliance date, separate from the action plan.

    Environment Agency Phase 4 guidance

  5. 31 January 202805

    SBTi V1.3.1 submissions close

    The last date for general corporate submissions under V1.3.1.

    SBTi Services transition guide, Table 1

  6. 5 December 202806

    ESOS Phase 4 action plan due

    Covering 6 December 2027 to 5 December 2031, with savings in kWh.

    SI 2014/1643 Part 6A

  7. 5 December 2029–203107

    Three ESOS progress updates

    Owed even where the action plan proposed no measures.

    Environment Agency Phase 4 guidance, §14

The tests before you sign

Eleven demonstrations, each tied to its source

The list beside this turns each part of the planning machinery into a demonstration a vendor can pass or fail on your data.

Tick the ones your duties and commitments need, copy them, and send the same list to every vendor.

Run the inventory tests on the accounting guide first, because a trajectory drawn from a baseline that cannot be reproduced cannot be defended.

A blank answer in writing is not a yes.

Demo questions · tick the ones that apply

The pass tests are our reading of the cited provisions.

Nothing you tick is stored or sent.

The vendors

60 vendors, in their own words

Every vendor this site files under carbon accounting, the category whose products build the inventory a plan needs, listed alphabetically, which ranks nothing.

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.

Of these, 17 use the words reduction, decarbonisation, abatement, targets, transition or net zero in their own one-line description.

On the pages this site read, 3 make a claim about ESOS (Climatise, Planet Mark, Watershed) and 6 about PPN 006 (Compare Your Footprint, Ecologi, Net Zero Now, Normative, Planet Mark, Seedling); each claim is the vendor’s own, on its profile.

Those counts read vendors’ words, not their products: a vendor that does not use the words may still sell an abatement register or a curve, so ask.

Of the 60, 6 publish a price on their own pages and 3 a free tier or plan; the rest are recorded as Enterprise level · TBD, and planning modules can be priced apart.

The words buyers use

Decarbonisation, carbon reduction, net zero — and one name from the past

“Decarbonisation software” and “decarbonization software” are the same category in two spellings, and “net zero software” usually means the same planning layer.

Under the SBTi’s Net-Zero Standard Criteria (C14), net zero means reducing to a residual level and then neutralising the residual, so net zero planning software has to keep the two apart.

Read the detailed guidance and references

“Carbon reduction software” is a different thing from software for the CRC Energy Efficiency Scheme, which was revoked from 1 October 2018 by SI 2018/841 and closed after the 2018–19 compliance year.

What replaced the CRC, and what that software did, is on carbon reduction commitment software.

Analysts use their own category names, and their placings are the analyst’s statement, dated, not a finding of this site.

Where the need is advice rather than software, a decarbonisation consultancy is the other route, and many companies use both.

Similar words, one jobExplore

Module 01 / 04

Decarbonisation software

British spelling; the same category as “decarbonization software”.

Choosing without a ranking

“Best” is a question about your plan, not a product

There is no best decarbonisation software in general, and a list that names one has chosen the criteria that produce its answer.

Several of the lists that rank for these searches in the UK are published by vendors, so read who wrote a list before you read its order.

The useful question is which product passes the tests your own plans impose, shown on your own data.

  1. 1

    Name the plans you owe or choose

    ESOS, PPN 006, UK SRS S2 ¶14, the UKLR statement, an SBTi target, customer requests.

  2. 2

    Check the baseline first

    Factor years, restatement and export, on the accounting guide.

  3. 3

    Turn plans into tests

    Register fields, curve inputs, scenarios, trajectory source, factor split.

  4. 4

    Demonstrate on your data

    Five measures, one factor change, one restatement, one ESOS plan.

  5. 5

    Check the owner and the exit

    Who you contract with, and whether the register and history leave with you.

A practical buying sequence

A demonstration that proves the plan moves

A suggested sequence for comparing proposals; it is not a claim that any listed product passes these tests.

  1. 01 / Brief01

    Name the plans and their dates

    ESOS, PPN 006, S2 ¶14, the UKLR statement, an SBTi target.

    Read the primary source

  2. 02 / Baseline02

    Reproduce last year

    The inventory and its factor year, before anything is planned on it.

    Read the primary source

  3. 03 / Register03

    Load five real measures

    Costs, tonnes, kWh, owners, dates and the method of each estimate.

    Read the primary source

  4. 04 / Change04

    Move the factor and the boundary

    Watch the curve re-order and the trajectory restate, with the originals kept.

    Read the primary source

  5. 05 / Export05

    Take it all out

    Register, scenarios, trajectories and their history, with the inventory.

    Read the primary source

Every vendor profile follows one method: the vendor’s own words, dated, with what its pages claim on SECR, UK SRS, ISSB, CSRD, ESOS, PPN 006, CBAM, LCA and Scope 3.

The claims are set side by side on carbon reporting software.

This site has tested no products

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

Vendors appear because the registry files them under carbon accounting, in alphabetical order.

Frequently asked

Decarbonisation software, answered

What is decarbonisation software?

Software that turns a measured greenhouse gas inventory into a reduction plan and then tracks it: an abatement register of measures with costs and tonnes, a marginal abatement view, scenarios, a target trajectory, and progress that separates the company’s own reductions from changes in conversion factors.

It sits on top of the inventory, which is a separate job.

Is decarbonization software different from decarbonisation software?

No. The spellings differ, British and American, and the product category is the same.

Vendors use either, and so do analysts.

What is the difference between decarbonisation software and carbon management software?

The words overlap and most products sell both.

This site uses carbon management for the wider layer — targets, reduction plans, internal carbon prices and supplier engagement — and decarbonisation software for the planning machinery inside it: abatement curves, scenarios, the project register and the trajectory.

The division is this site’s own, not a regulator’s.

What is marginal abatement cost curve software, and is a MACC required in the UK?

A marginal abatement cost curve ranks reduction measures by cost per tonne, cheapest first, and shows how much each can abate; software builds it from a register of measures.

None of the UK rules this site covers — UK SRS S2, ESOS, PPN 006, SECR — requires a company to produce one.

It is a planning technique, which the government itself uses in valuing carbon for policy appraisal.

What is net zero planning software?

Usually the same product: it holds a baseline, a net zero or interim target, the measures meant to meet it and the trajectory between them.

Under the SBTi’s Net-Zero Standard, net zero means reducing to a residual level and neutralising only the residual, so software should keep reductions, residual emissions and any credits apart.

Is carbon reduction software the same as CRC software?

No. Carbon reduction software now means planning and tracking reductions.

The CRC Energy Efficiency Scheme was a separate government scheme, revoked from 1 October 2018 and closed after the 2018–19 compliance year; software built for it served a scheme that no longer exists.

Which is the best decarbonisation software?

This site does not rank products and has tested none, so it names no best.

Test each product on your own data: a curve that traces to its inputs, measures re-sized when the factor year changes, no double counting between measures, a trajectory taken from the SBTi’s own tool where you use the SBTi, a reduction split from the factor change, and ESOS, PPN 006 and transition-plan outputs from one register.

How should decarbonisation software measure a reduction when the conversion factor changes?

By showing the activity effect and the factor effect separately.

DESNZ publishes one factor set per activity year (¶1.10 of the 2026 methodology paper), and the 2026 UK electricity factor fell by about 26%, mostly from grid decarbonisation and partly from a change of method.

A company that changed nothing still sees its location-based Scope 2 fall, so a tool must show which part of the fall the company caused.

What reduction rate does the software need to plan for?

None is set by UK law.

If a company uses the SBTi, its Net-Zero Standard V1.3.1 gives a minimum near-term ambition of 4.2% a year for Scope 1 and 2 and 2.5% for Scope 3 under the cross-sector pathway, adjusted by the time from base year to net zero; the April 2026 update kept the 4.2% floor.

The SBTi says to use its own tool for the figure, and the SBTi is voluntary.

Can decarbonisation software produce an ESOS action plan?

It can, if its register holds what regulation 34A(3) asks for: each measure, whether an energy audit recommended it, the implementation date, the expected energy saving in kWh, that saving by organisational purpose, and the method — or a statement that no measure is proposed.

For Phase 4 the plan is due by 5 December 2028, with progress updates in 2029, 2030 and 2031.

Can it produce a PPN 006 Carbon Reduction Plan?

The plan’s targets and carbon reduction projects sections can come from the same register.

A Carbon Reduction Plan is a condition of participation for in-scope central government contracts above £5 million a year, under procurement policy rather than a legal duty on companies, and it is reviewed within six months of the financial year end.

Must a listed company publish a transition plan?

No. Under the FCA’s PS26/19, companies in UKLR 6, 16 and 22 state whether they have published a climate-related transition plan, where, or why not; UKLR 14 and 15 carry no such statement.

The FCA says UK SRS S2 does not require a transition plan, though S2 asks for information about any plan an entity has.

Is scenario modelling in decarbonisation software the same as UK SRS climate scenario analysis?

Not necessarily.

Planning scenarios test which measures, costs and factor paths reach a target.

UK SRS S2 scenario analysis tests the entity’s climate resilience, may follow the strategic planning cycle, every three to five years for example, while the resilience assessment is annual (¶B18).

A tool can serve both only if it keeps each scenario’s assumptions apart.

Has this site tested any decarbonisation software?

No. This site has tested no products.

The page is built from the SBTi’s own criteria, DESNZ’s factor methodology, the GHG Protocol, UK SRS S2, the FCA’s rules, the ESOS Regulations and PPN 006, each cited to its provision, and the vendor directory quotes only what each vendor publishes about itself.

Sources

Primary sources

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

Vendor descriptions, prices and ownership events are cited on each vendor’s profile to the vendor’s or acquirer’s own page.

Checked against 23 sources fromScience Based Targets initiativeSBTi ServicesDepartment for Energy Security and Net ZeroGHG Protocol (WRI, WBCSD)GHG ProtocolGHG Protocol technical assistance
  1. Science Based Targets initiative
    Corporate Net-Zero Standard V1.3.1 — near-term minimum ambition

    4.2% a year for Scope 1 and 2 and 2.5% for Scope 3 under the cross-sector pathway, adjusted by base year.

  2. Science Based Targets initiative
    Corporate Net-Zero Standard Criteria V1.3.1, C7, C12, C14, C15

    Long-term coverage, credits never counted as reductions, neutralising residual emissions.

  3. Science Based Targets initiative
    Corporate Near-Term Criteria V5.3.1, C4, C11, C13, C25–C28

    Scope 3 trigger, the 5–10 year window, annual reporting, review, the 5% recalculation threshold.

  4. Science Based Targets initiative
    The SBTi updates the Absolute Contraction Approach (29 April 2026)

    Rates phased by base year; the 4.2% floor unchanged; no criteria changed.

  5. Science Based Targets initiative
    Corporate Near-Term Tool v2.5

    The SBTi’s own workbook for the minimum ambition of a target.

  6. SBTi Services
    Guide for companies in the transition to the Corporate Net-Zero Standard V2.0, Table 1

    V2.0 validations open 1 February 2027; V1.3.1 closes 31 January 2028.

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

    One factor set per activity year; the electricity method change; the 2025 and 2026 electricity factors.

  8. Department for Energy Security and Net Zero
    Government conversion factors for company reporting

    The annual UK factor sets.

  9. GHG Protocol (WRI, WBCSD)
    A Corporate Accounting and Reporting Standard

    The inventory every plan is measured against.

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

    Base-year recalculation triggers; the company sets its own significance threshold.

  11. GHG Protocol technical assistance
    In what scenarios would I need to recalculate base year emissions?

    The SBTi’s 5% threshold; Scope 2 factors for the relevant year.

  12. Department for Business and Trade
    UK SRS S2 Climate-related Disclosures (PDF), ¶¶14, 33–36 and B18

    How targets will be achieved, progress on earlier plans, targets, and scenario analysis on the planning cycle.

  13. Department for Business and Trade
    UK Sustainability Reporting Standards S1 and S2

    Published 25 February 2026 for voluntary use.

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

    Comply or explain across UK SRS for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.

  15. Financial Conduct Authority
    PS26/19 (PDF): ¶2.36; UKLR 6.6.6R(8)(e), 16.3.23R(6)(c), 22.2.24R(6)(c)

    The transition-plan statement, for UKLR 6, 16 and 22 only.

  16. legislation.gov.uk
    SI 2014/1643, Part 6A — ESOS action plans and progress updates (reg 34A(3))

    Measures, dates, estimated savings in kWh and the method, or a nil statement.

  17. Environment Agency
    How to comply with ESOS Phase 4, §§13–14

    Action plan by 5 December 2028; progress updates 2029 to 2031.

  18. Cabinet Office
    PPN 006: taking account of Carbon Reduction Plans in the procurement of major government contracts

    A condition of participation for in-scope contracts above £5 million a year.

  19. Cabinet Office
    PPN 006 Technical Standard for completion of Carbon Reduction Plans

    Targets, carbon reduction projects, review within six months of the year end.

  20. Department for Business, Energy and Industrial Strategy
    Valuation of greenhouse gas emissions: for policy appraisal and evaluation (2021)

    Government carbon values set by a marginal abatement cost, “target-consistent” approach.

  21. Forest Research
    Marginal abatement cost curves (MACCs) for UK forestry

    A government research agency’s definition of a MACC.

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

    SECR is backward-looking, with no forward targets or transition plans.

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

    The CRC scheme was revoked from 1 October 2018.

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