Carbon manager: the inventory and where each source sits

Builds and maintains the greenhouse gas inventory: deciding the boundary, collecting activity data, applying emission factors, classifying sources into Scope 1, 2 and 3, and documenting the method so the figure can be defended.

The title has no legal definition.

Under the GHG Protocol, Scope 1 is direct emissions from sources the company owns or controls, Scope 2 is indirect emissions from purchased electricity, heat, steam and cooling, and Scope 3 is all other indirect emissions in the value chain, in fifteen categories.

The GHG Protocol’s Scope 2 Guidance asks for dual reporting: a location-based figure using average grid emissions and a market-based figure reflecting the company’s contractual choices, such as supplier-specific factors.

Reporting both is the guidance’s approach, not a UK statutory rule by itself.

No. UK SRS S2 requires absolute gross emissions in paragraph 29(a), and SECR has no netting-off provision, so offsets can be disclosed separately but are not deducted from the reported total.

A quoted company reports global Scope 1 and 2 emissions, and an unquoted company or LLP reports UK energy use with the related Scope 1 and 2 emissions and the transport-fuel element of Scope 3.

The boundary under UK SRS S2 follows the standard’s own rules, so one inventory may be cut a different way for each regime.

Equity share, financial control and operational control.

A company chooses one, applies it consistently and states it, and the choice decides how emissions from leased assets and joint ventures are counted.

None is required by law.

Professional-body routes run through ISEP, and its skills map describes competencies.

Employers often ask for experience with the GHG Protocol and, for target-setting, familiarity with the Science Based Targets initiative’s criteria.

No official statistic reports pay for carbon managers.

The Home Office going rate for the nearest occupation group, SOC 2152, is £37,200 on a 37.5-hour week for the whole group, and the salary guide shows how to read professional-body figures.

For listed companies, UK SRS S2 includes Scope 3 and the FCA’s final rules allow one year’s non-disclosure of it as a stated relief.

SECR requires only the transport-fuel element of Scope 3 from unquoted companies.

For anyone else, UK SRS is voluntary.

A conditional relief from disclosing certain energy and emissions information for a company using 40,000 kWh or less of UK energy, with one version for quoted and one for unquoted companies.

It is a disclosure relief, not an exemption from SECR, and it is 40,000 kWh, never 40 MWh.