Carbon Reporting Requirements
Navigate UK carbon reporting obligations including SECR, ESOS, and TCFD. Understand what you need to report, when, and how to achieve compliance.
UK Reporting Frameworks
Understand which carbon reporting requirements apply to your business
Mandatory reporting of energy use and carbon emissions for qualifying large companies in their Directors' Report.
Key Requirements:
- Total UK energy consumption (kWh)
- Scope 1 and 2 greenhouse gas emissions (tCO2e)
- Intensity ratio (e.g., emissions per revenue)
- Energy efficiency actions taken
Applies if you meet:
- 250+ employees, or
- £36m+ annual turnover, and
- £18m+ balance sheet total
Mandatory energy assessment scheme requiring large enterprises to audit energy use and identify savings opportunities.
Key Requirements:
- Total energy consumption assessment
- Energy audits covering 95% of consumption
- Identification of energy saving opportunities
- Lead assessor sign-off
Applies if you meet:
- 250+ employees, or
- £44m+ annual turnover, and
- £38m+ balance sheet total
Climate-related financial risk disclosures covering governance, strategy, risk management, and metrics.
Key Requirements:
- Climate governance structures
- Climate-related risks and opportunities
- Scenario analysis (1.5°C and 2°C+)
- Climate risk management processes
Applies if you meet:
- Premium-listed companies
- UK-registered companies with 500+ employees and £500m+ turnover
- Large asset managers and owners
Global disclosure system for environmental data, often requested by investors and supply chain partners.
Key Requirements:
- Comprehensive emissions inventory
- Climate governance and strategy
- Targets and performance tracking
- Climate risks and opportunities
Applies if you meet:
- No minimum threshold
- Often requested by major investors
- Supply chain requirements from large buyers
Understanding Emission Scopes
The GHG Protocol divides emissions into three scopes for comprehensive carbon accounting
Examples:
- Company vehicles (fleet)
- On-site fuel combustion
- Manufacturing processes
- Fugitive emissions (refrigerants, gas leaks)
Data Required:
- Fuel consumption records
- Vehicle mileage logs
- Process emissions data
- Refrigerant top-up records
Examples:
- Purchased electricity
- District heating/cooling
- Purchased steam
- Grid electricity for EVs on-site
Data Required:
- Electricity bills (kWh)
- Heat/steam invoices
- Grid emission factors
- Renewable energy certificates
Examples:
- Business travel
- Employee commuting
- Purchased goods and services
- Product use and disposal
Data Required:
- Travel booking data
- Supplier emissions data
- Procurement spend data
- Product lifecycle assessments
Annual Reporting Timeline
A typical 12-month cycle for carbon reporting preparation and submission
- Define organisational boundaries
- Identify reporting requirements
- Assign responsibilities
- Set up data collection systems
- Gather utility bills and invoices
- Collect travel and transport data
- Request supplier information
- Document methodologies
- Apply emission factors
- Calculate Scope 1, 2, and 3
- Quality assurance checks
- Verify against benchmarks
- Prepare disclosure documents
- Internal review and sign-off
- External verification (if required)
- Submit and publish reports
Need Help with Carbon Reporting?
Use our calculator to estimate your emissions, or explore our resources for detailed guidance.