Actual data
Verified emissions intensity from the producer, in tCO2e per functional unit.
2027 data if verified, else 2026GHG reporting · Requirements
GHG reporting requirements UK: every regime, scope, unit and factor
The GHG reporting requirements in the UK come from seven regimes, each asking for a different set of scopes, in a different place, by a different method.
SECR, the UK ETS and the pension scheme rules are in force; UK SRS S2 reaches listed companies on comply or explain from 2027; PPN 006 binds government bidders; CBAM adds embedded emissions on imports from 2027; and CSRD reaches UK groups with large EU businesses.
Most of them share one toolkit: the GHG Protocol and DESNZ’s 2026 conversion factors.
In one table
GHG reporting requirements in the UK, one row per regime
The scopes, units and methods each regime asks for, with the provision behind each.
The definitions of each scope are on the Scope 1, 2 and 3 emissions page.
| Regime | Who | What GHG figure | Unit and method | Where and when |
|---|---|---|---|---|
| SECR, quoted | Every UK quoted company | Global emissions from fuel, facilities and purchased energy (≈ Scope 1 and 2) | tCO2e and kWh; methodology stated, none prescribed | Directors’ report, with the accounts |
| SECR, unquoted and LLP | Exceeding two of £36m, £18m, 250 employees | UK emissions from gas, transport fuel and purchased electricity | tCO2e and kWh; methodology stated | Directors’ report, or LLP energy and carbon report |
| UK SRS S2 (FCA rules) | Listed companies in UKLR 6, 14, 15, 16 and 22 | Gross Scope 1, 2 (location-based) and 3 | Metric tonnes CO2e; GHG Protocol (2004) | Annual financial report; periods from 1 Jan 2027, comply or explain |
| PPN 006 | Bidders for in-scope government contracts above £5m a year incl. VAT | Scope 1, 2 and five Scope 3 categories, UK sources | CO2e, seven Kyoto gases; GHG Protocol | Supplier’s website; reviewed within 6 months of year-end |
| UK ETS | Installations over 20MW thermal input; aviation; ships of 5,000 GT+ | Emissions from regulated activities | Verified annual emissions report | To the regulator by 31 March |
| UK CBAM | Importers of CBAM goods at £50,000 or more a year | Embodied direct emissions of each good | tCO2e per functional unit; verified or default | HMRC return; first due 31 May 2028 |
| Pension schemes | Trustees of in-scope occupational schemes | Scope 1, 2 and 3 attributable to scheme assets | tCO2e; GHG Protocol methodology (guidance) | Climate report within 7 months of year end |
| CSRD (EU) | EU undertakings and non-EU parents meeting Omnibus I tests | Gross Scope 1, 2 (both methods) and significant Scope 3 | tCO2eq under ESRS E1 | Sustainability statement; FY2027 onwards |
The Companies Act climate disclosures and ESOS sit next to these but require no emissions figure, as the sections below explain; the full map of duties is on the sustainability reporting requirements hub.
How a figure travels
One inventory, several reports
The same activity data feeds most of these reports, but each regime draws its own boundary around it.
SECR for an unquoted company stops at UK gas, transport fuel and electricity, while UK SRS S2 asks for the whole Scope 1 and 2 inventory and then Scope 3.
The UK ETS and CBAM measure emissions at an installation or a product, not across an organisation.
The carbon reporting requirements register adds the duties that carry no GHG figure, and the carbon accounting guide covers building the inventory.
- 1
Activity data
Fuel volumes, kWh, distance, tonnes of product: the same records ESOS audits.
- 2
Boundary and method
Control or equity share under the GHG Protocol; SECR’s own legal boundary for unquoted companies.
- 3
Conversion factors
DESNZ’s set for the activity year; CBAM and the UK ETS use their own monitored or default values.
- 4
The reports
Directors’ report, annual financial report, Carbon Reduction Plan, ETS return, CBAM return, trustees’ report.
1 · SECR
SECR: the statutory GHG figure in the annual report
Quoted companies have reported greenhouse gases since 1 October 2013 under SI 2013/1970, and SECR extended the duty to large unquoted companies and LLPs for financial years beginning on or after 1 April 2019.
A quoted company states the annual quantity of emissions in tonnes of CO2 equivalent from activities for which it is responsible, including fuel combustion and the operation of facilities, under Schedule 7 ¶15(2).
It adds emissions from purchased electricity, heat, steam or cooling for its own use, total energy in kWh, and the proportion of each figure relating to the UK and offshore area.
The figures are global, because Part 7 sets no territorial limit and contrasts with the express UK carve-out in Part 7A.
A large unquoted company reports emissions from the combustion of gas, fuel consumed for transport and purchased electricity, with the kWh behind them, under ¶20D, and may exclude energy and emissions outside the UK and offshore area.
Transport fuel is defined in ¶20K as fuel used by an aircraft, road-going vehicle, train or vessel on a journey that starts or ends in the UK.
Every SECR reporter gives at least one emissions intensity ratio of its own choosing, the methodologies used, the previous year’s figures, and a description of principal energy-efficiency measures taken in the year.
A company that consumed 40,000 kWh or less may omit the figures only if the report says that is why.
LLPs put the same content in a separate energy and carbon report under SI 2008/1911 regulation 12B, because they have no directors’ report.
The content, limb by limb, is on the SECR reporting requirements page and the statute on the SECR legislation page.
The government guidance
The Environmental Reporting Guidelines: how government wants SECR met
The Environmental Reporting Guidelines are the government’s guidance on SECR and on environmental reporting more widely, and they are guidance, not law.
They describe the quoted company totals as broadly similar to Scope 1 and Scope 2 of the GHG Protocol Corporate Standard.
The publication page’s change note of 29 March 2019 says dual reporting of Scope 2 is still the government’s preferred approach, and encourages location-based reporting for those that do not dual report.
For unquoted companies and LLPs they say only transport where the organisation is responsible for purchasing the fuel is required.
A lessee decides whether it has responsibility for, or operational control over, an emission source, and may estimate or exclude it with an explanation if the data cannot be obtained.
The publication page records no change since 29 March 2019, and DESNZ’s 2026 review found scope for clearer guidance and templates.
Conversion factors
The DESNZ 2026 conversion factors and the electricity numbers
DESNZ published the 2026 conversion factors on 11 June 2026 and corrected the flat file on 31 July 2026; the full-set workbook was not revised.
The methodology paper says the 2026 factors are for activity data falling entirely or mostly within 2026, so the factor year follows the activity year, not the filing year.
The paper tells users to report purchased UK electricity as Scope 2 on the generated factor, 0.13096 kgCO2e per kWh, and grid losses separately as Scope 3 at 0.01299.
Its Table 9 prints the consumed figure, generated plus losses, as 0.14396 kgCO2e per kWh; adding the two rounded workbook factors gives 0.14395, which is the same figure rounded differently.
The major changes report puts the fall in the UK electricity factor at 26% against 2025, mostly grid decarbonisation, with 6 to 7 percentage points from methodology changes.
Carbon dioxide equivalents use IPCC AR5 global warming potentials for methane and nitrous oxide, 28 and 265, consistent with UK inventory reporting.
DESNZ says the factors are relevant to the Environmental Reporting Guidelines and SECR, and that other uses are at the user’s own risk; the condensed set is no longer published.
The full set is explained on the GHG conversion factors page.
| UK electricity, 2026 set | kgCO2e per kWh | Where it goes |
|---|---|---|
| Generated (incl. imports) | 0.13096 | Scope 2, location-based |
| Transmission and distribution losses | 0.01299 | Scope 3, category 3 |
| Consumed (generated plus losses) | 0.14396 | Delivered electricity; not a Scope 2 figure |
| 2025 set, generated (for 2025 activity) | 0.17700 | Scope 2, location-based |
2 · UK SRS S2
UK SRS S2: gross Scope 1, 2 and 3 on comply or explain
UK SRS S2 ¶29(a) asks for absolute gross Scope 1, Scope 2 and Scope 3 emissions for the reporting period, in metric tonnes of CO2 equivalent.
Emissions are measured under the GHG Protocol Corporate Standard (2004), unless a jurisdictional authority or exchange requires another method in whole or in part.
Scope 2 must be location-based, with information about contractual instruments where they exist and inform users; market-based figures are permitted, not required.
The standard prescribes no emission factors and asks for those that best represent the entity’s activity, under ¶B29.
The standards were issued by the Department for Business and Trade on 25 February 2026 as voluntary standards.
The FCA’s PS26/19 puts listed companies in UKLR 6, 14, 15, 16 and 22 on a comply-or-explain basis across all of UK SRS for accounting periods beginning on or after 1 January 2027, with one year’s relief for Scope 3.
The UK SRS S2 duties are on the UK SRS S2 reporting requirements page, and Scope 3 across every regime on the Scope 3 reporting requirements page.
3 · PPN 006
Carbon Reduction Plans: a GHG footprint for government bids
PPN 006 asks bidders for in-scope central government contracts above £5 million a year including VAT to provide a Carbon Reduction Plan.
The Technical Standard requires all Scope 1 and 2 emissions and five Scope 3 categories, from sources in the UK, to the GHG Protocol Corporate Standard.
It asks for Scope 1 and 2 to be completed in accordance with the latest environmental reporting guidance, and reports the seven greenhouse gases named by the Kyoto Protocol, nitrogen trifluoride included, in CO2 equivalent.
The boundary may be financial control, operational control or equity share, and the footprint is not required to be audited.
The Carbon Reduction Plan reporting requirements page sets out the plan itself.
4 · UK ETS
The UK ETS: verified emissions reports every 31 March
The UK Emissions Trading Scheme, established by the Greenhouse Gas Emissions Trading Scheme Order 2020, came into effect on 1 January 2021.
It covers installations carrying out regulated activities, including fuel combustion on a site with combustion units of more than 20MW total rated thermal input, unless the installation’s primary purpose is incinerating hazardous or municipal waste.
It covers aviation on UK domestic flights, UK–Gibraltar flights and flights departing the UK to the EEA and Switzerland.
Since 1 July 2026, under SI 2026/392, it covers ships of 5,000 gross tonnage and above on domestic voyages and in port, for carbon dioxide, methane and nitrous oxide, with offshore vessels from 1 January 2027.
According to Participating in the UK ETS, installation and aircraft operators submit a verified emissions report for the previous scheme year by 31 March and surrender allowances by 30 April.
A maritime operator applies for an emissions monitoring plan within 42 days of its first maritime activity and surrenders for the 2026 and 2027 scheme years together by 30 April 2028.
The regulator is the Environment Agency, SEPA, Natural Resources Wales, the Northern Ireland Environment Agency or OPRED, depending on location.
The scheme’s own pages are UK ETS and UK ETS for aviation and maritime, with the duties on the UK ETS reporting requirements page.
5 · UK CBAM
UK CBAM: embedded emissions on a tax return
UK CBAM commences on 1 January 2027 on listed goods in five sectors: aluminium, cement, fertiliser, hydrogen, and iron and steel, under Part 5 of the Finance Act 2026.
It is a tax with registration, a return and payment, not a disclosure, but the return is built on a greenhouse gas figure: the direct emissions embodied in each imported good.
The policy summary says actual data must be verified emissions intensity data from the producer, in tCO2e per functional unit, and otherwise a government default value applies.
Functional units are generally tonnes of good, with tonnes of clinker for cement and tonnes of nitrogen for fertilisers, and weights are reported in kilograms.
What counts as embodied emissions is fixed by the System Boundaries Document, version 1.00 of 10 July 2026, incorporated by SI 2026/995.
A person importing £50,000 or more of CBAM goods registers, by 31 January 2028 for anyone triggering it in 2027, and the first return and payment are due by 31 May 2028 under SI 2026/830.
HMRC’s CBAM collection, checked on 11 October 2026, still says guidance on rates and default values will be published soon; the UK CBAM guide and the CBAM reporting requirements page follow them.
Import of a CBAM good in 2027
Default value
A government default emissions value, not yet published.
HMRC policy summary6 · Pension schemes
Pension schemes: the emissions of the scheme’s assets
Trustees of occupational schemes in scope of SI 2021/839 must, as far as they are able, obtain the Scope 1, 2 and 3 emissions attributable to the scheme’s assets in each scheme year, with Scope 3 excused in the first.
They calculate at least an absolute emissions metric and an emissions intensity metric, alongside a portfolio alignment metric and an additional climate metric.
The DWP’s statutory guidance asks for scheme emissions calculated in line with the GHG Protocol methodology, and The Pensions Regulator asks for absolute emissions in tonnes of CO2 equivalent, with Scope 1 and 2 shown separately from Scope 3.
The climate report is published within seven months of the scheme year end, and TPR must issue a penalty of at least £2,500 where it is not published on a free public website.
The pension scheme climate reporting guide and the pension scheme requirements page cover the duty in full.
7 · CSRD
CSRD and ESRS E1 for UK groups
After Omnibus I, CSRD reaches an EU undertaking exceeding 1,000 employees and €450m net turnover, and a non-EU parent with more than €450m of EU turnover and an EU subsidiary or branch above €200m, under the amended Accounting Directive.
EFRAG’s simplified E1-8 asks for gross Scope 1, location-based and market-based Scope 2, and Scope 3 from each significant category, in tonnes of CO2 equivalent.
The revised ESRS let an undertaking choose the financial control or operational control approach for its boundary.
The CSRD reporting requirements page covers the scope tests for UK groups.
No GHG figure required
Two duties that sit beside but ask for no emissions number
The Companies Act climate-related financial disclosures in s.414CB ask for eight disclosures, including targets and key performance indicators, but name no emissions figure.
ESOS asks large undertakings to measure and audit total energy in kWh, and asks for no emissions figure at all.
The CFD reporting requirements and ESOS reporting requirements pages set those duties out.
The method
The GHG Protocol: what the UK rules borrow from it
The Corporate Standard sets five principles — relevance, completeness, consistency, transparency and accuracy — and two consolidation approaches, equity share or control.
On its own it requires Scope 1 and 2 at a minimum and treats Scope 3 as optional.
The Scope 2 Guidance requires dual reporting where a company operates in markets with contractual instruments, which UK SRS S2 does not adopt.
The GHG Protocol is revising its standards, but no revised Corporate Standard exists yet and the existing standards stay in effect.
The GHG Protocol page explains the standards, and the GHG verification standards page the assurance options.
Assurance and enforcement
Verification and penalties differ by regime
SECR requires no assurance and creates no penalty of its own; a non-compliant directors’ report engages s.419, and the FRC can apply to court under s.456.
UK ETS reports must be verified before submission, and CBAM actual data must be verified emissions intensity data.
Listed companies under the FCA’s rules state whether they obtained third-party assurance, and over what, but are not required to obtain it.
PPN 006 says the footprint should be prepared to a reasonable level of assurance but need not be audited.
CBAM late-return penalties run through Schedule 24 to the Finance Act 2021, and pension trustees face TPR penalties.
Claims still circulating that are wrong
“SECR requires location-based Scope 2” — the guidelines prefer dual reporting and encourage location-based; UK SRS S2 is the one that requires it.
“Use 0.14396 for Scope 2” — the generated factor, 0.13096, is the Scope 2 factor.
“Use the factors for the year you file” — the factor year follows the activity year.
“Under 40,000 kWh is exempt from SECR” — it is a stated relief from disclosure.
Proposals
What is changing — labelled as proposals
The Modernising corporate reporting consultation, published on 7 September 2026 and closing on 30 November 2026, proposes to abolish the directors’ report and move SECR disclosures elsewhere in the annual report, without changing what they contain.
DESNZ’s 2026 review recommended keeping SECR with amendments, and the consultation records that DESNZ intends to consult on SECR and ESOS later in 2026.
DESNZ’s next conversion factors are due in June 2027.
HMRC has said it will publish CBAM default values, rates and monitoring guidance ahead of the start of CBAM.
Check yourself
Six statements about UK GHG reporting
Each answer names the provision it turns on.
Most errors in UK GHG reporting come from carrying one regime’s rule into another.
True or false?
SECR prescribes the GHG Protocol as the calculation method.
A 2026 calendar-year inventory uses the 2026 conversion factors.
The consumed electricity factor 0.14396 belongs in Scope 2.
UK SRS S2 requires both location-based and market-based Scope 2.
UK ETS installations submit a verified emissions report by 31 March.
A company using 40,000 kWh or less is exempt from SECR.
0 of 6 answered.
Nothing you choose is stored or sent.
Frequently asked
GHG reporting requirements in the UK, answered
Is GHG reporting mandatory in the UK?
For some organisations.
SECR requires every quoted company and every large unquoted company and LLP to report emissions in the annual report.
UK ETS operators report verified emissions every year, CBAM importers will return embedded emissions from 2028, and pension trustees in scope obtain portfolio emissions.
Listed companies report under UK SRS S2 on a comply-or-explain basis from 2027, which is not the same as a mandatory duty.
Which companies must report greenhouse gas emissions under SECR?
All UK quoted companies, whatever their size, and large unquoted companies and LLPs.
An unquoted company is large for SECR when it exceeds at least two of £36m turnover, £18m balance sheet total and 250 employees, on the two-year rule.
What GHG figures does SECR require?
Quoted companies report global emissions from fuel combustion, the operation of facilities and purchased electricity, heat, steam and cooling, in tonnes of CO2 equivalent, with total energy in kWh and the UK and offshore share.
Unquoted companies and LLPs report UK emissions from gas, transport fuel and purchased electricity, with the kWh behind them.
Both give at least one intensity ratio, the methodology, last year’s figures and the principal energy-efficiency measures taken.
Does SECR require the GHG Protocol?
No. The regulations require the methodology to be stated but do not prescribe one.
The Environmental Reporting Guidelines describe the quoted company figures as broadly similar to GHG Protocol Scope 1 and 2, and most reporters use the Protocol with the government conversion factors.
Which conversion factors should UK companies use in 2026?
The DESNZ 2026 set, published on 11 June 2026, is for activity data falling entirely or mostly within 2026.
A company reporting a calendar 2025 year uses the 2025 set.
DESNZ says the factors are relevant to the Environmental Reporting Guidelines and SECR, and may be used for other purposes at the user’s own risk.
What is the UK electricity conversion factor for 2026?
In the 2026 set, the factor for electricity generated is 0.13096 kgCO2e per kWh, the transmission and distribution losses factor 0.01299, and the consumed figure, which includes losses, 0.14396 kgCO2e per kWh.
DESNZ’s methodology paper says the generated factor is used for Scope 2 and the losses are reported in Scope 3.
Why did the electricity factor fall so much in 2026?
DESNZ records a 26% fall against the 2025 set.
Most of it is grid decarbonisation, but 6 to 7 percentage points come from methodology changes, including a move from a two-year to a one-year data lag that skipped the 2024 data year.
A year-on-year comparison across 2025 and 2026 should say so.
Does UK SRS S2 require market-based Scope 2?
No. UK SRS S2 requires location-based Scope 2 and information about contractual instruments where they exist and inform users.
Market-based reporting is permitted, not required.
ESRS E1 under CSRD requires both.
What method does UK SRS S2 require for GHG emissions?
The GHG Protocol Corporate Standard (2004), unless a jurisdictional authority or exchange requires a different method in whole or in part.
UK SRS S2 prescribes no emission factors; it asks for factors that best represent the entity’s activity.
What are the UK ETS reporting deadlines?
Installation and aircraft operators with an obligation submit a verified emissions report for the previous scheme year by 31 March and surrender allowances by 30 April.
Maritime operators submit by 31 March following each scheme year, and surrender for the 2026 and 2027 scheme years together by 30 April 2028.
Which installations are in the UK ETS?
Regulated activities listed in Schedule 2 to the 2020 Order, including fuel combustion on a site where combustion units with a total rated thermal input exceeding 20MW are operated, except where the installation’s primary purpose is incinerating hazardous or municipal waste.
What GHG data does UK CBAM need?
The embodied direct emissions of each imported CBAM good, as verified emissions intensity data from the producer in tCO2e per functional unit, or a government default value.
For goods imported in 2027, verified 2027 data is used if it exists, otherwise verified 2026 data.
Registration for anyone triggering it in 2027 is due by 31 January 2028, and the first return and payment by 31 May 2028.
Do pension schemes report greenhouse gas emissions?
Trustees of in-scope occupational schemes obtain, as far as they are able, the Scope 1, 2 and 3 emissions attributable to the scheme’s assets, with Scope 3 excused in the first scheme year.
They calculate an absolute emissions metric and an intensity metric and publish a climate report within seven months of the scheme year end.
What are the Environmental Reporting Guidelines?
Government guidance, published in March 2019, on how to meet SECR and report environmental information more widely.
It covers boundaries, intensity ratios, Scope 2 methods and assurance, and it is guidance rather than law.
Is GHG reporting assurance required in the UK?
Not for SECR, UK SRS or PPN 006.
UK ETS emissions reports must be verified, and CBAM actual data must be verified emissions intensity data.
Listed companies under the FCA’s rules state whether they obtained assurance.
What is the penalty for not reporting under SECR?
SECR has no penalty of its own.
For companies, a directors’ report that does not comply engages the Companies Act offence in s.419 for directors who knew or were reckless, and the FRC can seek court-ordered revision under s.456.
LLPs have parallel offences tied to the energy and carbon report.
Does ESOS require greenhouse gas reporting?
No. ESOS measures and audits energy in kWh and asks for no emissions figure, though its energy data is the same activity data SECR converts to emissions.
Is the GHG Protocol being revised?
Yes, but no revised Corporate or Scope 3 Standard exists yet, and the GHG Protocol says the existing standards and guidance stay in effect.
UK SRS S2 points at the 2004 Corporate Standard.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
Checked against 31 sources fromlegislation.gov.ukHM GovernmentGOV.UKDESNZ (GOV.UK)DESNZDepartment for Business and Trade
- legislation.gov.ukSI 2008/410 Schedule 7 Part 7 — quoted companies
Global emissions in tonnes CO2e, energy in kWh, UK and offshore proportion, ratio.
- legislation.gov.ukSI 2008/410 Schedule 7 Part 7A — large unquoted companies
UK gas, transport fuel and electricity; the 40,000 kWh relief.
- legislation.gov.ukSI 2008/410 Schedule 7 paragraph 20K — definitions
What counts as fuel for the purposes of transport.
- legislation.gov.ukSI 2008/1911 regulation 12B — the LLP energy and carbon report
Modified ss.415, 415A, 416 and 419 for LLPs.
- legislation.gov.ukSI 2018/1155 — the SECR Regulations
Financial years beginning on or after 1 April 2019.
- legislation.gov.ukSI 2013/1970 — quoted company GHG reporting
In force 1 October 2013; the duty SECR kept and extended.
- HM GovernmentEnvironmental Reporting Guidelines, including SECR guidance (March 2019)
Guidance on boundaries, Scope 2, intensity ratios and assurance.
- GOV.UKEnvironmental Reporting Guidelines — publication page
Change note of 29 March 2019 on dual and location-based reporting.
- DESNZ (GOV.UK)Greenhouse gas reporting: conversion factors 2026
Published 11 June 2026; flat file corrected 31 July 2026.
- DESNZ2026 conversion factors methodology paper
¶1.10 factor year; ¶3.1 Scope 2 and T&D; Table 9 electricity factors.
- DESNZ2026 conversion factors — major changes
UK electricity −26%, of which 6–7 points method.
- DESNZ (GOV.UK)Government conversion factors for company reporting — collection
Every annual set since 2002.
- DESNZ (GOV.UK)2026 post-implementation review of the SECR regulations 2018
Retain with amendments.
- Department for Business and TradeUK SRS S2 Climate-related Disclosures (PDF)
¶29(a): gross Scope 1, 2 and 3; GHG Protocol 2004; location-based Scope 2.
- Financial Conduct AuthorityPS26/19: final rules on UK SRS for listed issuers
Comply or explain for periods beginning on or after 1 January 2027.
- Cabinet Office (GOV.UK)PPN 006 Technical Standard for Completion of Carbon Reduction Plans
Scope 1, 2 and five Scope 3 categories; seven Kyoto gases.
- DESNZ and devolved governments (GOV.UK)Participating in the UK ETS
Updated 1 July 2026: reporting and surrender dates, maritime scope.
- legislation.gov.ukThe Greenhouse Gas Emissions Trading Scheme Order 2020 (SI 2020/1265)
The UK ETS.
- legislation.gov.ukSI 2026/392 — extension of the UK ETS to maritime
From 1 July 2026, ships of 5,000 GT and above.
- HM Treasury and HMRC (GOV.UK)Carbon Border Adjustment Mechanism (CBAM): policy summary
Embodied emissions, verified data or default values.
- legislation.gov.ukFinance Act 2026, Part 5 — CBAM
The charge, registration and administration.
- legislation.gov.ukSI 2026/995 — CBAM emissions regulations
The System Boundaries Document, version 1.00, 10 July 2026.
- legislation.gov.ukSI 2026/830 — CBAM transitory provisions
Register by 31 January 2028; first return 31 May 2028.
- legislation.gov.ukSI 2021/839 — occupational pension schemes climate regulations
Schedule ¶¶18–19: Scope 1, 2 and 3 of scheme assets.
- DWP (GOV.UK)Governance and reporting of climate change risk: statutory guidance
GHG Protocol methodology for scheme emissions.
- The Pensions RegulatorClimate-related metrics
Absolute emissions in tonnes CO2e; Scope 1 and 2 separate from Scope 3.
- EUR-LexDirective 2013/34/EU as amended to 18 March 2026
CSRD scope after Omnibus I.
- EFRAGSimplified ESRS E1 — E1-8 gross Scope 1, 2 and 3 emissions
Location-based and market-based Scope 2.
- GHG ProtocolA Corporate Accounting and Reporting Standard (revised edition)
Five principles; equity share or control.
- GHG ProtocolScope 2 Guidance (2015)
Dual reporting where contractual instruments exist.
- legislation.gov.ukCompanies Act 2006 s.419 — approval of the directors’ report
The offence behind a non-compliant SECR disclosure.