Carbon reporting & accounting
Carbon Reporting Services for UK business
Carbon reporting is the process of measuring your organisation's greenhouse gas emissions — Scope 1, 2 and 3 — and setting them out in a clear, standards-based report. As independent carbon accounting consultants, we turn your energy, travel and spend data into a GHG Protocol-aligned footprint you can use for SECR, tenders, disclosure and your own reduction plan.
Independent carbon consultants, working with UK organisations since 2007.
Scope 1, 2 and 3: what your carbon footprint covers
A complete carbon footprint is measured across three scopes defined by the GHG Protocol. Together they capture the emissions you cause directly and the far larger share embedded in the energy you buy and the value chain around you.
Direct emissions
Emissions from sources you own or control — gas boilers and furnaces, company vehicles, and refrigerant or process leaks.
Purchased energy
Indirect emissions from generating the electricity, heat, steam and cooling you buy and bring on-site.
Value chain
All other indirect emissions across your value chain, grouped into 15 categories — purchased goods and services, business travel, employee commuting, waste, transport and the use of your products.
The GHG Protocol asks organisations to account for Scope 1 and 2 as a minimum, and to report the Scope 3 categories that are relevant and material. For most organisations Scope 3 is the largest part of the footprint — and the hardest to measure, because the data sits with suppliers, hauliers, employees and customers rather than with you. We start by screening Scope 3 to find where your impact really is, then focus the effort there.
How we measure: the GHG Protocol and UK Government factors
We build every footprint to the GHG Protocol Corporate Accounting and Reporting Standard — the internationally recognised framework that defines your organisational boundary, the three scopes and how emissions are counted. Working to a recognised standard is what makes your numbers comparable, defensible and ready for SECR, a disclosure or a customer's supply-chain questionnaire.
To convert your activity data into emissions we apply the UK Government greenhouse gas conversion factors for company reporting, published each June by the Department for Energy Security and Net Zero (DESNZ). The current set is the 2026 edition. Because the factors are updated every year — the 2026 electricity factor alone fell around 26% as the grid decarbonised — we always use the set that matches your reporting year, and we explain any factor change in your report so a lower figure is not mistaken for a like-for-like reduction.
For electricity we follow the GHG Protocol's dual-reporting approach for UK organisations: a location-based figure using the average grid factor, and a market-based figure that reflects any green tariffs, REGOs or power purchase agreements you hold. You see both, clearly labelled.
At a glance
Framework
GHG Protocol Corporate Accounting and Reporting Standard
Emission factors
UK Government (DESNZ) conversion factors — 2026 set, updated every June
Electricity
Location-based and market-based figures (GHG Protocol dual reporting)
What you get, and what we need from you
Your carbon report includes
A clear, reporting-ready footprint — not a spreadsheet you have to decode.
- A full Scope 1, 2 and 3 footprint, broken down by source and category
- Location-based and market-based Scope 2 figures
- At least one emissions intensity ratio (per employee, per £m turnover or per unit)
- Data quality notes, so you know how robust each number is
- Year-on-year comparison once you have a baseline
- Prioritised, practical recommendations for cutting emissions
- A plain-English summary you can share with staff, customers and stakeholders
What we'll ask you for
We send simple templates and a data checklist, and handle the factors and calculations — you don't need to be a carbon expert.
- Electricity and gas bills, or half-hourly data
- Other fuels — heating oil, LPG, and fleet diesel and petrol
- Business travel and grey-fleet mileage
- Refrigerant top-ups and any process emissions
- Waste and water volumes
- Spend data, to screen your Scope 3 emissions
Who carbon reporting is for
Most organisations come to us for one of a handful of reasons. Whatever the driver, they all rest on the same thing — a credible, standards-based carbon footprint. That footprint is what we deliver; here is how it connects to the frameworks you may be hearing about.
SECR compliance
Quoted companies, and large unquoted companies and LLPs, must report energy use and Scope 1 and 2 emissions in their annual report. We produce the footprint that disclosure is built on.
Tenders and PPN 006
Suppliers bidding for larger central-government contracts must publish a Carbon Reduction Plan, which has to be built on a measured carbon footprint. We provide the emissions baseline it stands on.
Customer and supply-chain requests
Larger customers, and platforms such as CDP and EcoVadis, increasingly ask suppliers for emissions data. A clear footprint lets you answer with confidence rather than guesswork.
B Corp and voluntary targets
If you are pursuing B Corp certification, a net zero commitment or your own reduction goals, a baseline footprint is the starting point for setting and tracking targets.
How it works
Scope and kick-off
We agree your organisational boundary, reporting year and which Scope 3 categories are worth including.
Data collection
We send templates and a checklist, and help you gather energy, travel, waste and spend data.
Calculation and quality check
We apply the GHG Protocol and the right year of DESNZ factors, then sense-check every number.
Report and recommendations
You receive your footprint, data quality notes, comparisons and a prioritised set of next steps — and we talk them through with you.
Start to finish, a first annual footprint typically takes a few weeks — quicker for a single-site service business, and longer where multiple sites, a vehicle fleet or a detailed Scope 3 inventory are involved. The pace depends almost entirely on how readily your data comes together, which is why we give you the templates up front. For more on the fundamentals, see our guide to measuring your carbon footprint.
What our clients say
Carbon Managers have been a trusted partner to Brunel Pension Partnership, bringing strong technical expertise and clear, actionable insight on carbon data metrics and reporting. Their collaborative approach and high-quality delivery strengthened our ability to account and disclose our emissions usage over the past four years, supporting the formulation and delivery of our Carbon Reduction Plans. We valued this partnership and would highly recommend their services.
David Anthony
Head of Finance, Brunel Pension Partnership
We’ve worked with Carbon Managers for several years and have consistently had a positive experience. This year, Joe Venables supported us on our carbon footprint reporting and was excellent throughout—diligent, highly professional, and proactive at every stage. He brought real clarity to the process, helping us strengthen our data collation and understanding, and provided practical, achievable recommendations to enhance our future reporting and accuracy. Despite a tight deadline, Joe delivered on time and was a pleasure to work with throughout.
Angela Dillon
Managing Director, Vanguard Healthcare Solutions
We highly recommend Carbon Managers. Will and Joe guided us through measuring our carbon footprint with exceptional attentiveness and support at every step. They made a complex process seamless, and the end data we received was clear, thorough, and well presented. We couldn’t be happier with the experience.
James Slinger AISEP
Risk and Governance Manager, Blackmore UK
Reached out to Carbon Managers whilst working for a professional services group. As well as taking us through the carbon footprint step by step, Carbon Managers also provided additional support with making a presentation to our staff members. Carbon Managers offer professional environmental consultancy in a friendly and supportive capacity, and I would have no issue recommending them to other companies looking for support with sustainability.
Lewis Hudson
HR Business Partner
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At Carbon Managers, we provide on-going consultancy and support to our clients from around the world, helping them stay on track with their sustainability goals
Carbon reporting FAQs
Do I have to report Scope 3 emissions?
Under UK law today, Scope 3 is largely voluntary — SECR requires energy use and Scope 1 and 2 emissions, not a full Scope 3 inventory. In practice, though, customers, tenders, investors and schemes such as CDP and EcoVadis increasingly ask for it, and it is usually where most of your impact sits. We normally start with a spend-based screen of Scope 3 to find the hotspots, then help you replace those estimates with better activity and supplier data in the categories that matter.
What is SECR, and does it apply to my company?
SECR (Streamlined Energy and Carbon Reporting) requires UK quoted companies, and 'large' unquoted companies and LLPs, to disclose UK energy use, Scope 1 and 2 emissions and an intensity ratio in their annual report. 'Large' means meeting at least two of: more than £36m turnover, more than £18m balance sheet total, or more than 250 employees — thresholds that did not change with the April 2025 company-size uplift. Organisations that used 40,000 kWh or less in the year can claim the low energy user exemption. We produce the GHG Protocol footprint that sits behind an SECR disclosure; your accountants include it in the directors' report.
What is the difference between market-based and location-based Scope 2?
The location-based method uses the average emissions of the grid where you consume electricity. The market-based method reflects the electricity you have actively chosen through contracts — green tariffs, REGOs, power purchase agreements or supplier-specific rates — or the residual grid mix if you have made no claim. The GHG Protocol asks companies in markets such as the UK to report both figures ('dual reporting'), and we include both in your report.
Which emission factors do you use?
We use the UK Government greenhouse gas conversion factors for company reporting, published each June by the Department for Energy Security and Net Zero (DESNZ). The current set is the 2026 edition, published on 11 June 2026. Because the factors are refreshed every year — the 2026 electricity factor alone fell around 26% as the grid decarbonised — we always apply the set that matches your reporting period, and we flag the change so a lower figure is not mistaken for a like-for-like reduction.
How long does carbon reporting take?
It depends almost entirely on how readily your data comes together. In our experience, once we have your energy bills, travel records and spend data, a first annual footprint typically takes a few weeks — quicker for a single-site service business, and longer where multiple sites, a vehicle fleet or a detailed Scope 3 inventory are involved. We give you clear data templates at the start so nothing stalls the process.
Want to go deeper? Browse our carbon and sustainability insights.
Ready for a reporting-ready carbon footprint?
Tell us a little about your organisation and reporting deadline, and we'll come back with a clear plan and a fixed scope. Prefer to talk first? Contact the team.
Carbon reporting often sits alongside a life cycle assessment for a specific product, an independent carbon audit of your data, or broader sustainability consultancy.
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