Guidance on How to Measure and Report Your Greenhouse Gas Emissions

This guidance aims to support UK organisations in reducing their contribution to climate change. It explains how to measure greenhouse gas (GHG) emissions and set targets to reduce them. It is intended for all sizes of business and for public and voluntary sector organisations.

There are direct benefits to organisations from measuring and reporting as they will benefit from lower energy and resource costs, a better understanding of their exposure to the risks of climate change and a demonstration of leadership which will help strengthen their green credentials in an increasingly environmentally conscious marketplace. A number of organisations are seeking information from their suppliers on greenhouse gas emissions and so many small businesses will increasingly be expected to measure and report on their emissions.

Organisations which use this guidance to measure and report are not required to submit reports nor otherwise make the data available to government. This data will not be used to calculate the UK national inventory. This guidance is to help organisations to take action themselves to manage and reduce emissions. As the main purpose is for organisations to understand the emissions that they are responsible for, organisations should not be concerned about the double-counting of their own emissions with those emissions being reported by others.

Quoted companies (as defined in the Companies Act 2006) already report information on environmental matters in their business review (to the extent it is necessary for an understanding of the development, performance or position of the company’s business).1 If a quoted company reports on its greenhouse gas emissions as part of its business review, this guidance may help.