UK SRSThe UK Sustainability Reporting Standards, ESOS, SECR and TCFD, read against the published text.HUBYOU ARE HEREUK SRS GuideAn independent reference guide to UK SRS, ESG, TCFD, SECR, ESOS and the global standards.Global Reporting StandardsSustainability reporting standards worldwide: ISSB, the EU CSRD after Omnibus I, California SB 253 and SB 261, and UK SRS.UK SRS StandardsUK SRS S1 and S2 at the provision: reliefs, comply or explain, and the FCA statements.ESOS QuestESOS Phase 4 in depth: qualification, the audit, sign-off, action plans and penalties, read against the Regulations.SRS EngineeringThe data build behind a UK SRS report: metrics, owners, controls and timing.SRS ReportWhat a UK SRS report contains, how it is assembled, and how to read one.UK SRS ReportAnalysis and commentary: CDP, the DESNZ emission factors, SECR and ESOS, with every figure cited.UK SRS NewsThe cluster's news publication, and what a UK SRS report contains.UK SRS DeliveryTemplates, costs, ESOS delivery guides and readiness assessment.UK SRS FinanceFinanced emissions, PCAF and IFRS S1/S2 for banks, insurers and asset managers.SECRStreamlined Energy and Carbon Reporting: deadlines, thresholds, eligibility and guidance.Carbon CreditsCarbon credit ratings, risk analysis, valuation and market structure.Environmental RegimesThe eight UK environmental reporting regimes, their thresholds, deadlines and regulators.UK SRS ServicesThe services arm: ESOS, SECR, net zero and sustainability consultancy.

Software · utility bills, cited

Utility bill management software: from invoice to report

Utility bill management software collects energy bills, checks them against meters and turns them into data.

For a UK company the bill is often the only record of a site’s energy, so it is where SECR and ESOS figures start. This page sets out what a tool must do with a bill, and checks one of yours against the meter.

What it does

What does utility bill management software do?

It turns invoices into a ledger of energy that someone can report and an auditor can follow.

The finance team already pays the bills; the reporting team needs the kWh on them, by site and by period, with every estimated read visible.

The GHG Protocol Corporate Standard asks for completeness and transparency, which for bills means no missing months and no estimate presented as a reading.

The test of a tool is whether every kWh in a report can be traced to the bill it came from.

  1. 1

    Collect

    Bills from every supplier and site, by upload, portal or electronic data.

  2. 2

    Validate

    Reads against the meter, rates against the contract, periods against each other.

  3. 3

    Flag

    Estimated reads, gaps, overlaps and charges for old consumption.

  4. 4

    Cut

    Consumption split to the financial year, the ESOS reference period and the factor year.

  5. 5

    Report

    kWh and emissions by site, with the bill behind every figure.

Your bill

Does this bill match the meter?

Bill validation starts with one comparison: what the meter recorded against what the bill charges.

The tool beside this takes your own opening and closing reads and the bill’s kWh and rate, and shows the difference in kWh, in pounds and in reported emissions on the 2026 factor of 0.14396 kgCO2e/kWh from DESNZ Table 9.

It also flags a bill that reaches back more than 12 months, which matters for micro business sites under Ofgem’s backbilling rule.

A tool does the same across thousands of bills; the arithmetic is no harder, only the volume.

One electricity bill against the meter

Enter both reads and the billed kWh to compare.

Factor: DESNZ 2026 methodology paper, Table 9, consumed electricity 0.14396 kgCO2e/kWh. Backbilling: Ofgem, SLC 21BA.

Arithmetic on your own inputs; standing charges, VAT and the Climate Change Levy are left out. Nothing is stored or sent.

Backbilling

Can a supplier bill for energy used more than a year ago?

Not from domestic or micro business customers, in most cases.

Ofgem’s open letter on charge recovery restates that the backbilling requirements protect domestic and micro business consumers from being charged for unbilled consumption over 12 months old, except where the consumer behaved obstructively or manifestly unreasonably.

Its licence guide summarises SLC 21BA as preventing suppliers from backbilling for energy consumed more than 12 months before the bill, where the customer is not at fault.

For a larger company the rule does not apply, so a bill tool should flag old consumption as a contract question rather than a licence breach.

Either way, a late bill can change last year’s energy figure, and SECR asks for last year’s figure as disclosed, so the tool should record a restatement rather than overwrite.

A late
bill

Domestic and micro business

No charge for unbilled consumption over 12 months old, unless the consumer was obstructive or manifestly unreasonable.

Supply licence condition 21BA.

Larger business

Outside SLC 21BA; the contract governs what can be recovered.

Check the contract’s billing and dispute terms.

Half-hourly data

What changes when settlement goes half-hourly?

Settlement data gets more granular and final sooner, but the reporting rules do not change.

The MHHS Programme describes Milestone 16 as the cutover from the legacy 14-month settlement timetable to a four-month one, with a planned date of 2 July 2027 that it will defer if migration slips.

Ofgem approved an earlier replan of the programme in its CR022 decision, so the date is a plan, not a statute.

For reporting, half-hourly kWh are still converted on one DESNZ factor set a year, for activity mostly within that year, under ¶1.10 of the methodology paper.

Interval meter feeds are covered on energy monitoring software.

Half-hourly settlementExplore

Half-hourly settlement

Today

Many sites billed on periodic reads and profiles.

Into SECR and ESOS

How does a bill become a SECR or ESOS figure?

SECR unit

kWhAnnual energy, ¶15(3A) and ¶20D(3)

ESOS unit

kWh or £A common unit; CO2 is not one

ESOS audit coverage

95%By energy units or energy spend, reg 25(2)

40,000 kWh test

All energyNot only the fuels SECR reports

The same bills feed both regimes, cut two different ways.

SECR asks for annual energy in kWh under ¶15(3A) of Schedule 7 for quoted companies and ¶20D(3) for unquoted companies, for the financial year the directors’ report covers.

ESOS asks for total energy over a 12-month reference period that begins no more than 12 months before the qualification date, under reg 22(5), in kWh or pounds, according to the Environment Agency’s Phase 4 guidance.

An ESOS audit must cover at least 95% of that total, and reg 25(2) lets the 95% be measured by energy spend, which is where bill data is strongest.

Read the 40,000 kWh test and the factor year

SECR’s relief for a company that consumed 40,000 kWh or less counts all forms of energy, under ¶20 as carried into Part 7A, and applies only if the report states that is the reason, under ¶15(5) or ¶20D(7).

A bill spanning December and January should be split, because DESNZ’s 2026 set is for activity falling entirely or mostly within 2026.

DESNZ also reissued its 2026 flat file in July 2026 to restore blanks it had shown as 0, according to its publication page, so a tool that imports factors should keep blanks as blanks.

The outputs owed are listed on energy reporting software.

Renewable tariffs

Does a green tariff change the reported figure?

It changes one of the two Scope 2 figures, not both.

The location-based figure uses the grid factor whatever the tariff, and UK SRS S2 requires it under ¶29(a)(v) of the standard.

The market-based figure under the GHG Protocol Scope 2 Guidance uses the supplier’s contractual instruments, which in Great Britain are usually REGOs.

So a bill tool should store the tariff and its certificates beside the kWh, not replace the kWh with a zero.

One bill, two Scope 2 figuresExplore

One bill, two Scope 2 figures

Location-based

The grid factor for the activity year; required by UK SRS S2.

Before you sign

Which questions test a bill tool properly?

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

Run them on a year of your own bills, including an estimated read, a late bill and a period that crosses the year end.

DESNZ’s evaluation measured a mean £7,100 a year and about 94 hours of staff time per SECR complier, so the time a tool removes is the honest measure of its value.

This site has tested no products

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

Utility bill demo questions · tick the ones you need

The pass tests are our reading of the cited provisions.

Nothing you tick is stored or sent.

An order of work

Where should a finance or energy team start?

  1. 01 / Sites01

    List every supply

    Meter points, suppliers, contracts and which entity pays.

    Sch 7

  2. 02 / Bills02

    Load a full year

    Every bill, with estimated reads flagged.

    GHG Protocol

  3. 03 / Validate03

    Check against meters

    Reads, rates and periods; old consumption flagged.

    SLC 21BA

  4. 04 / Periods04

    Cut to every period

    Financial year, ESOS reference period and factor year.

    ESOS reg 22(5)

  5. 05 / Report05

    Report and freeze

    kWh and emissions reported; late bills shown as restatements.

    Sch 7 ¶20H

Four kinds of bad billExplore

Four kinds of bad bill

Estimated read

Flagged as an estimate and replaced when the actual arrives.

In short

What should a board take from this?

The energy figures in the annual report are only as good as the bills they come from.

Each row is sourced in the sections above.
What is trueWhat it means for a tool
SECR asks for annual energy in kWh.Every bill is cut to the financial year and its estimates flagged.
ESOS accepts kWh or pounds, and 95% coverage by spend.Bill data can carry ESOS where meters are thin.
Backbilling over 12 months is barred for micro businesses only.Old consumption is flagged; larger sites go to the contract.
Half-hourly settlement is planned for 2 July 2027.Better data, the same annual reporting factor.
A late bill can change last year.Restate beside the disclosed figure; never overwrite it.

Next, list the energy figures you owe on energy reporting software.

Frequently asked

Utility bill management software, answered

What is utility bill management software?

Software that collects energy and water bills, checks them against meters and contracts, and turns the consumption on them into data.

For a UK reporter the useful output is a kWh figure by site and period that can feed SECR, ESOS and a carbon inventory, with every estimate visible.

Can bills be used for SECR?

Yes.

SECR asks for annual energy in kWh and the emissions from it; bills are often the only record for sites without interval meters.

The bill has to be cut to the reporting period, its estimated reads flagged, and each kWh converted on the DESNZ factor for the year the energy was used.

What is backbilling?

A supplier billing for consumption that was not billed at the time.

Ofgem’s supply licence condition 21BA stops suppliers charging domestic and micro business consumers for unbilled consumption more than 12 months old, unless the consumer behaved obstructively or manifestly unreasonably.

Larger business customers are outside it; their contract governs.

What is market-wide half-hourly settlement?

An industry programme moving electricity settlement to half-hourly data.

Its Milestone 16, the cutover from a 14-month to a four-month settlement timetable, has a planned date of 2 July 2027; the programme says the date can be deferred if migration slips.

Can ESOS total energy be measured in pounds?

Yes.

The Environment Agency’s Phase 4 guidance says total energy consumption must be in a common unit, either an energy unit such as kWh or energy spend in pounds sterling.

CO2 is not an energy unit.

Audit coverage of 95% can likewise be measured by energy units or energy spend under reg 25(2).

Which conversion factor applies to a bill that spans two years?

Each part on the factor set for its own activity year.

DESNZ says the 2026 factors are for activity data falling entirely or mostly within 2026, so a December-to-January bill is split, not converted on whichever set is current.

Do I need bill software if I have smart meters?

Often both.

Meters give consumption; bills give what was charged, which is what the accounts hold.

The auditor’s view of a SECR figure is easier when the kWh reconciles to the energy costs in the accounts.

What about renewable tariffs?

A renewable tariff affects a market-based Scope 2 figure through the certificates behind it, usually REGOs in Great Britain.

The location-based figure, which UK SRS S2 requires, uses the grid factor regardless of tariff.

How much does SECR compliance cost without software?

DESNZ’s evaluation measured a mean ongoing cost of £7,100 a year per complier and about 94 hours of internal staff time, with 56% paying for some outside help.

Bill handling is a large share of those hours for multi-site companies.

Does a company using 40,000 kWh or less need any of this?

It still has to know its total.

SECR’s relief lets a company that consumed 40,000 kWh or less leave the figures out only if the report says that is why, and the test counts all forms of energy, not only the fuels SECR reports.

Should bill software handle water and waste?

It can, and the Environmental Reporting Guidelines encourage reporting on water and waste as key impacts, but no SECR line asks for them.

Keep them separate from the energy figures a regime requires.

Has this site tested any utility bill software?

No. This page is built from Ofgem’s licence rules, the MHHS programme, SECR, ESOS and the DESNZ factors, each cited to its source. It names, ranks and prices no product.

Sources

Primary sources

Every rule on this page traces to the source listed here.

Checked against 18 sources fromOfgemMHHS Programmelegislation.gov.ukGOV.UK (DESNZ, Defra)Environment AgencyDepartment for Energy Security and Net Zero
  1. Ofgem
    Open letter on charge recovery action and SLC 21BA (December 2020)

    No backbilling for consumption over 12 months old, for domestic and micro business consumers.

  2. Ofgem
    Supply licence guide: metering, billing and payments

    SLC 21BA in summary.

  3. MHHS Programme
    Key programme milestones

    M16, cutover to a four-month settlement timetable, planned for 2 July 2027.

  4. Ofgem
    Decision on MHHS change request CR022

    The programme replan.

  5. legislation.gov.uk
    SI 2008/410, Schedule 7

    SECR: annual energy in kWh, the 40,000 kWh relief and comparatives as disclosed.

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

    Government SECR guidance.

  7. legislation.gov.uk
    ESOS Regulations 2014, regulation 22

    The 12-month reference period for total energy consumption.

  8. legislation.gov.uk
    ESOS Regulations 2014, regulation 25

    Audit coverage of not less than 95%, by energy units or energy spend.

  9. Environment Agency
    How to comply with ESOS phase 4, §4

    Total energy in kWh or £ spend; CO2 is not an energy unit.

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

    One factor set a year.

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

    The July 2026 flat-file reissue restoring blanks shown as 0.

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

    Factors for activity mostly within the year; consumed electricity 0.14396.

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

    Completeness, consistency and transparency.

  14. Department for Energy Security and Net Zero
    SECR regulations: evaluation

    A mean £7,100 a year and about 94 hours of staff time per complier.

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

    Retain with amendments.

  16. Ofgem
    REGO: Renewable Energy Guarantees of Origin

    The certificates behind a renewable tariff.

  17. Ofgem
    Fuel mix disclosure

    What a supplier must disclose about its fuel mix.

  18. GHG Protocol
    Scope 2 Guidance

    Location-based and market-based methods.

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