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Carbon management · carbon accounting · carbon reporting software · UK

Carbon management software

This carbon management software directory describes vendors’ published claims and does not rank products or test their accuracy.

A carbon tool is a ledger: every line carries a factor, a scope and a statutory limb, and the same line can surface in four different statements.

  • SECRorganisations in scope (DESNZ evaluation)≈ 19,900
  • SECRunquoted test: exceed two of £36m turnover, £18m balance sheet, 250 employees
  • DESNZ2026 conversion factors published11 Jun 2026
  • UK SRSS1 and S2 published by DBT25 Feb 2026
  • FCAPS26/19 final rules, comply or explain30 Sep 2026
  • ISSA (UK) 5000for voluntary use, periods from15 Dec 2026
  • ESOSPhase 4 qualification date31 Dec 2026
  • FCAlisted-company accounting periods begin1 Jan 2027
  • ESOSPhase 4 notification due5 Dec 2027

One class of tool

Carbon management, accounting, tracking: one class of tool, many names

This carbon management software directory describes vendors’ published claims and does not rank products or test their accuracy.

A directory, with a boundaryRequirements and evidence

Module 01 / 03

Published claims

Read the vendor’s stated features and supported frameworks.

Read the detailed guidance and evidence

Carbon management software and carbon accounting software are the same class of tool: activity data in, the DESNZ conversion factors and the GHG Protocol applied, a Scope 1, 2 and 3 inventory out.

For a UK company the tool is only as good as its output against SECR’s Schedule 7, the ESOS Regulations and UK SRS S2, so this page sets out those tests provision by provision.

It ranks nothing: we have tested none of the 17 vendors listed here, and each is described in alphabetical order from its own website.

Carbon softwareactivity data in, inventory out
Select a node
Tap or focus any regime to stop the orbit and read what it asks of the company at the centre.

There are three types of carbon management software, and the difference is scope, not quality.

Which type fits depends on whether you need a standalone emissions engine, carbon folded into a broader reporting programme, or a fix for one gap.

Target-setting has its own rules: the Science Based Targets initiative’s own standards and guidance say companies setting targets in 2026 use the current Corporate Net-Zero Standard, Version 1.3.1.

For a UK company preparing SECR or UK SRS disclosures, the label rarely matters; the six tests below do.

Before the list

Why this page names no “best” tool, and what it gives you instead

The useful comparison starts with your boundary, data and reporting destination, because different tools solve different problems.

No universal best toolRequirements and evidence

Module 01 / 03

Inventory

Which scopes, entities and data methods must be covered?

Read the detailed guidance and evidence

Searches for the best carbon management software land on lists, and most lists order products without saying how.

An honest ranking needs testing: the same data put through each tool, the outputs compared against the rules.

We have not done that for any of the 17 vendors on this page, so we do not rank them, score them or pick one.

What we can do is state exactly what the law and the standards require of the output, cite each requirement to its provision, and turn each into a request you can put to any vendor.

That is more useful than an order, because the right tool depends on which regimes you report under, and only you know that.

The wider category — tools that go beyond emissions into full sustainability disclosure — is on sustainability software, which reads the same vendors against UK SRS S1, the ESRS and GRI.

What you will not find here

No ranking, no scores, no “editorial pick”, no prices the vendors do not publish, and none of the vendors’ own awards repeated as if they were ours.

Where an analyst’s report is mentioned, it is linked to the analyst’s own page and attributed.

Follow one figure

Where a kilowatt-hour goes between the meter and the filing

A defensible emissions figure needs a chain from the reported result to the original activity record.

  1. 1

    Activity

    Retain quantity, unit, date and source evidence.

  2. 2

    Factor

    Record the factor set, year and conversion method.

  3. 3

    Result

    Keep the calculation, boundary and review history.

Read the detailed guidance and evidence
Stage 1 of 4
Records in

SECR needs an aggregate annual kWh figure from electricity and gas invoices, fuel cards and fleet records.

Location-based emissions from purchased electricity are the UK SRS S2 requirement, and a market-based figure is permitted alongside.

Business travel, commuting and purchased goods and services are Scope 3 categories; UK SRS S2 requires all fifteen to be considered.

Sch 7 ¶15(3A), ¶20D(1)(b), ¶20D(3), ¶20K · UK SRS S2 ¶29(a)(v), ¶¶B30–B33

Our diagram of how a ledger feeds statements; each stage names the instrument and no product is implied.

The fork

Which UK regime you are in decides what the software must produce

SECR, ESOS and UK SRS ask different questions even when they draw on some of the same energy records.

One inventory, several outputs

SECR

Annual energy and carbon disclosure under its statutory population rules.

ESOS

Energy assessment with its own qualification and data windows.

UK SRS

Climate-related financial disclosure includes risks, strategy and broader metrics.

Read the detailed guidance and evidence

Three UK regimes ask overlapping questions of the same energy and activity data, and they are the reason most UK companies buy a carbon tool.

SECR applies to quoted companies of any size, and to unquoted companies and LLPs that are large on its own test: Schedule 7 ¶20B exempts a company that satisfies two or more of turnover not more than £36 million, balance sheet total not more than £18 million and not more than 250 employees.

So an unquoted company comes into scope when it exceeds at least two of those figures — in its first financial year, or after that only when the position holds for two consecutive years (¶20B(1)).

The check beside this text runs the test the way the paragraph writes it, including the two-year rule.

The 2025 size uplift in the Companies Act did not move these figures; the thresholds and populations are set out on SECR thresholds.

The SECR content sits in the directors’ report, under the amendments made by SI 2018/1155; the separate climate-related financial disclosure duty in section 414CB of the Companies Act 2006 is a different requirement with its own scope.

ESOS applies to undertakings with at least 250 employees, or with turnover over £44 million and a balance sheet over £38 million, on the qualification date of 31 December 2026 (ESOS Regulations, regulation 15 and Schedule 1).

Phase 4 notification is due by 5 December 2027; the rest is on the ESOS hub and the GOV.UK ESOS guidance.

UK SRS S2 was published by DBT on 25 February 2026; listed companies in scope of the FCA’s final rules report against it on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, and any other company may use it voluntarily.

The regulator’s side of that is on FCA sustainability disclosure requirements, the standard itself on UK SRS S2, and the dates on this companion S1 and S2 implementation calendar.

UK SRS adopts the IFRS Sustainability Disclosure Standards with amendments listed in the government response, so a tool built for IFRS S2 output has most of the emissions work in place.

The UK SRS compliance calculator checks which of these regimes reach your company.

SECR qualification check · SI 2008/410 Sch 7 ¶20B

Exempt this year
  • OverTurnover £45m against not more than £36m.
  • OverBalance sheet total £22m against not more than £18m — gross assets, no deduction for liabilities.
  • WithinEmployees 180 against not more than 250 — a monthly headcount average, not full-time equivalents.

Within only 1 of the three limits this year, so the qualifying conditions are not met. ¶20B(1)(b)(iii): the conditions were met last year and the company was exempt last year — one year over the limits does not bring it in.

Companies Act size, for contrast only: on these figures the company would pass the medium-sized test of two of £54m, £27m and 250 that applies to accounts from April 2025 — a test SECR does not use.

SI 2008/410 Sch 7 ¶20B(1)–(3)

A reading of the regulations, not advice on your accounts.

Not modelled: the subsidiary shelter in ¶20A(2), the Companies Act exclusions in s.467, and the 40,000 kWh disclosure relief.

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The calendar

The dates a carbon tool is bought against, 2019 to 2028

A software brief should support the relevant reporting periods without treating qualification dates as filing deadlines.

The reporting clocks differ

SECR

Use the company's annual reporting period.

ESOS

Use qualifying energy and audit-data windows.

UK SRS

Use the accounting period reached by the applicable rules.

Read the detailed guidance and evidence
  1. 1 Apr 2019
    SECR begins
    For financial years beginning on or after this date.
    SI 2018/1155
  2. 25 Feb 2026
    UK SRS S2 published
    By the Department for Business and Trade.
    DBT
  3. 26 May 2026
    DESNZ SECR review
    Recommends retaining SECR with amendments; a streamlining consultation is planned, not opened.
    DESNZ post-implementation review
  4. 11 Jun 2026
    2026 conversion factors
    New electricity method; for activity data falling mostly in 2026.
    DESNZ
  5. 30 Sep 2026
    FCA PS26/19
    Comply or explain across UK SRS for listed companies in scope.
    FCA
  6. 15 Dec 2026
    ISSA (UK) 5000 effective
    For voluntary use by assurance providers.
    FRC
  7. 31 Dec 2026
    ESOS Phase 4 qualification date
    Notification due by 5 December 2027.
    GOV.UK ESOS Phase 4
  8. 1 Jan 2027
    FCA rules apply
    Accounting periods beginning on or after this date.
    FCA PS26/19
  9. Q2 2027 (estimated)
    GHG Protocol and ISO consolidated draft
    Out for consultation; subject to change.
    GHG Protocol plan v2.0 §9
  10. 5 Dec 2027
    ESOS Phase 4 compliance date
    The notification deadline.
    GOV.UK ESOS Phase 4
  11. Q4 2028 (estimated)
    Revised consolidated standard
    The plan’s estimate for the standard; guidance follows later.
    GHG Protocol plan v2.0 §9

The dates in muted tone are not law: the SECR consultation is planned but had not opened, and the GHG Protocol and ISO dates are the plan’s own estimates.

Sources: SI 2018/1155; DBT; DESNZ SECR review; DESNZ factors 2026; FCA PS26/19; ESOS Phase 4 guidance; GHG Protocol plan v2.0 §9.

Six tests at a glance

Six questions to put to any tool, each with the provision behind it

The short comparison is based on published vendor material rather than a tested shortlist or ranking.

Six directory descriptionsRequirements and evidence

Module 01 / 03

Origin

Read the vendor's description of its product.

Read the detailed guidance and evidence
  1. Test 1 of 6

    The statutory format

    Can each calculation line be mapped to the SECR limb it reports under, not only to a scope?

    SECR names limbs, not scopes: gas, transport fuel and purchased electricity for unquoted companies; fuel combustion, facility operation and purchased energy for quoted ones.

    Sch 7 ¶15(2)–(3), ¶20D

  2. Test 2 of 6

    The factor year

    Which DESNZ set did each line use, and why?

    Each set is for activity data falling entirely or mostly within its year, not the year you file.

    DESNZ 2026 methodology paper ¶1.10

  3. Test 3 of 6

    The Scope 2 method

    Is location-based the default, with market-based beside it?

    UK SRS S2 requires location-based Scope 2 and permits market-based information alongside it.

    UK SRS S2 ¶29(a)(v), ¶¶B30–B31

  4. Test 4 of 6

    Scope 3 categories

    Does the tool record all fifteen categories as considered?

    All fifteen are considered and the included ones disclosed; exclusions are disclosed and justified.

    UK SRS S2 ¶¶B32–B33

  5. Test 5 of 6

    The audit trail

    Can a reported figure be traced to its source document?

    Assurance is not required, but a listed company states whether it obtained any, and an assurer will want the trail.

    UKLR 6.6.6R(8)(d)

  6. Test 6 of 6

    The ESOS reference period

    Can it total twelve months that are not the financial year?

    ESOS measures total energy over a twelve-month reference period and requires 95% of it to be examined.

    ESOS Regulations 2014 reg 22(5), reg 25

The tests

Six tests for any carbon accounting tool, each tied to a provision

The directory records published descriptions and preserves the difference between a missing claim and a missing feature.

  1. 1

    Sources

    Use the vendor's own feature and pricing pages.

  2. 2

    Boundaries

    Publish no score or performance verdict.

  3. 3

    Review

    Verify current capabilities during procurement.

Read the detailed guidance and evidence

These are the six things that decide whether a carbon tool produces a defensible UK disclosure.

Each is a requirement of an instrument, not a preference of ours.

1 · The statutory format. SECR does not use the words Scope 1 or Scope 2; it names limbs — gas, transport fuel and purchased electricity for unquoted companies, all fuel combustion, facility operation and purchased energy for quoted ones (Sch 7 ¶15(2)–(3), ¶20D).

A tool should map each calculation line to the limb it reports under, not only to a scope.

2 · The factor year. DESNZ says each set is for activity data falling entirely or mostly within that year (2026 methodology paper ¶1.10), not the year you file.

The check beside this text applies that rule to your reporting period.

3 · The Scope 2 method. UK SRS S2 requires location-based Scope 2 and permits market-based information alongside it (¶29(a)(v); ¶¶B30–B31).

A tool that defaults to market-based is set up for a different rulebook.

4 · Scope 3 categories. UK SRS S2 requires all fifteen categories to be considered and the included ones disclosed (¶¶B32–B33), and the GHG Protocol Scope 3 Standard requires exclusions to be disclosed and justified.

5 · The audit trail. Assurance is not required in the UK, but a listed company must state whether it obtained any (UKLR 6.6.6R(8)(d)), and any assurer will want a figure traced to its source.

The FRC’s ISSA (UK) 5000 is available from 15 December 2026, and ISO 14064-1 is the international standard for the inventory itself.

6 · The ESOS reference period. ESOS measures total energy over a twelve-month reference period that may differ from the financial year, and requires 95% of it to be examined (regulation 25).

The government’s own account of how SECR has worked in practice — the 2026 post-implementation review — is worth reading before you choose, because it records where reports have fallen short.

Which factor set applies · by the activity-data year

Use the 2026 conversion factorsMost of the activity data falls within 2026, so the 2026 set applies — not the set current when you file. The 2026 electricity factor uses a new method with a one-year lag, so a comparison with a year calculated on the 2025 set is not like for like; say so beside the comparative.2026: 275 days (75%) · 2027: 90 days (25%)DESNZ 2026 Methodology Paper ¶¶1.10, 1.13

A check of the factor-year rule only.

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Accuracy

Accurate Scope 1, 2 and 3 tracking: three settings that matter more than the brand

A marketing claim about accurate Scope 1–3 tracking must be tested through the data and calculation method.

Accuracy needs evidence

Scope 1

Inspect direct-source records and factors.

Scope 2

Inspect electricity records and applicable methods.

Scope 3

Inspect categories, estimation methods and uncertainty.

Read the detailed guidance and evidence
UK SRS S2

Location-based is the requirement; market-based information is permitted alongside it, where contractual instruments exist.

A tool that defaults to market-based is set up for a different rulebook.

Revised ESRS

The revised ESRS require both Scope 2 methods, so a UK group reporting under both regimes needs a tool that produces both from one dataset.

The Commission adopted the revised standards on 3 July 2026.

Sources: UK SRS S2 ¶29(a)(v), ¶¶B30–B31; European Commission, 3 July 2026; GHG Protocol Scope 2 Guidance.

The factor year is the second setting: the 2026 electricity factor was calculated by a new method with a one-year data lag, so a comparison with a year calculated on the 2025 set is not like for like (2026 major changes report).

A good tool annotates that break rather than presenting the fall as a year of grid change.

The third setting is the Scope 3 record, and “consider all fifteen” is not “report all fifteen”.

What UK SRS S2 needs is a category-by-category record of what was included, how it was measured, and why the rest was left out.

A single Scope 3 total is not that record.

GHG Protocol Scope 3 Standard, Table 5.4. Under UK SRS S2 ¶B32 all fifteen are considered and the included categories disclosed; listed companies may use the FCA’s one-year Scope 3 relief by saying so.
#CategoryWhat falls in it
1Purchased goods and servicesUpstreamMaking the goods and services the company buys in the year, other than those counted in categories 2 to 8.
2Capital goodsUpstreamMaking the long-lived assets bought in the year, such as plant, machinery, vehicles and buildings.
3Fuel- and energy-related activities (not included in Scope 1 or 2)UpstreamExtracting, refining and transporting the fuels and energy the company uses, and grid losses — the parts Scopes 1 and 2 leave out.
4Upstream transportation and distributionUpstreamCarriage and storage of purchased goods by third parties, and distribution the company pays for.
5Waste generated in operationsUpstreamThird-party disposal and treatment of the waste the company’s own operations produce.
6Business travelUpstreamEmployee travel for work in vehicles the company does not own or control, including rental cars and flights.
7Employee commutingUpstreamEmployees travelling between home and their place of work.
8Upstream leased assetsUpstreamRunning assets the company leases in, where they are not already in its Scope 1 or 2.
9Downstream transportation and distributionDownstreamCarriage, storage and retail of sold products that the company does not pay for.
10Processing of sold productsDownstreamFurther processing of intermediate products by the businesses that buy them.
11Use of sold productsDownstreamEmissions when customers use the products sold in the year — fuels, vehicles and appliances above all.
12End-of-life treatment of sold productsDownstreamDisposal, recycling and treatment of sold products and their packaging at the end of their life.
13Downstream leased assetsDownstreamRunning assets the company owns and leases out to others.
14FranchisesDownstreamRunning the franchises a franchisor licenses, where not in its own Scope 1 or 2.
15InvestmentsDownstreamEmissions of investees and borrowers attributed to the company’s investments and loans — financed emissions.

The categories and the UK rules are taken further on Scope 3 under UK SRS, and the measurement standard behind every tool on the GHG Protocol page.

Carbon credits are a separate matter: UK SRS S2 requires gross emissions (¶29(a)(i)), so credits belong in a separate ledger and never reduce the reported total.

For method detail beyond the categories, the GHG Protocol’s Scope 3 technical calculation guidance and Scope 2 Guidance are the owners’ own texts.

Sources: DESNZ 2026 major changes report; UK SRS S2 ¶¶29, B30–B33; GHG Protocol Scope 3 Standard; FCA PS26/19 ¶3.14.

Scope 3 tracking

Scope 3 tracking software: the ladder from spend to supplier data

Scope 3 improvement is a data-quality programme rather than a promise of instant supplier-specific accuracy.

Improve the largest uncertaintyRequirements and evidence

Module 01 / 03

Screen

Identify relevant categories and document exclusions.

Read the detailed guidance and evidence
  1. Rung 1

    Start with spend

    Spend-based estimates multiply money spent by an emission factor per pound.

    They are legitimate for a first screening, and they find the hotspots worth measuring properly.

  2. Rung 2

    Replace with activity data

    Where quantities exist, such as kilometres flown or tonnes of material, activity-based calculation replaces the spend estimate.

    The category total should move, and the tool should say why.

  3. Rung 3

    Replace with supplier data

    Supplier-specific data replaces generic factors as suppliers answer.

    CDP’s supply-chain programme is one route by which customers ask for it: nearly 45,000 companies were asked in 2025.

  4. Rung 4

    Record the method per category

    UK SRS S2 needs a record of what was included, how it was measured and why the rest was left out.

    The GHG Protocol’s calculation guidance gives methods for each of the fifteen categories, advice on choosing between them and a hybrid method for purchased goods and services.

    UK SRS S2 ¶¶B32–B33 · GHG Protocol Scope 3 Technical Calculation Guidance

Sources: GHG Protocol Scope 3 Calculation Guidance; UK SRS S2; CDP, 18 March 2026.

SECR

Software for SECR reporting in the UK: the artefacts Schedule 7 requires

A carbon tool should demonstrate the statutory package for your population rather than producing only a generic Scope 1–3 chart.

Check SECR reporting thresholds

Test the SECR outputRequirements and evidence

Module 01 / 03

Boundary

Distinguish quoted global reporting from unquoted UK reporting.

Read the detailed guidance and evidence
Energy useAnnual energy in kWh, with no territorial limitUK energy in kWhHold a kWh total built from fuel-level lines
EmissionsFuel combustion, facility operation, purchased electricity, heat, steam and coolingGas, transport fuel and purchased electricityMap each line to the statutory limb
UK proportionThe share relating to the UK and offshore area—Split a global total by geography
Intensity ratioAt least one emissions ratio (¶17)At least one emissions ratio (¶20G)Let you choose the denominator
MethodologyA statement of methods (¶16)A statement of methods (¶20F)Export the factor set and approach
Efficiency measuresThe principal measures taken, if anyThe principal measures taken, if anyKeep a log of measures
ComparativesPrior-year figures for emissions, ratio and energy (¶18, ¶18A)Prior-year figures (¶20H)Reproduce last year from stored data
Low-energy relief40,000 kWh or less, tested on all energy40,000 kWh or less, tested on all energyRun the test and draft the statement

8 of 8 rows

Source: SI 2008/410 Sch 7 ¶¶15–18A (Part 7) and ¶¶20D–20K (Part 7A), with LLPs through SI 2008/1911 reg 12B; sort by any column or filter by the kind of job.

Every item on that list is produced from the same small dataset: fuel, electricity and transport records for the financial year.

That is why SECR alone rarely justifies a large platform, and why the value of a tool for an SECR filer lies in the statutory mapping and the comparatives, not in the breadth of frameworks it lists.

DESNZ’s evaluation of SECR estimated actual non-compliance at 14–23%, and the post-implementation review records ongoing compliance costs of £140 million a year, against roughly £26–31 million predicted — the review gives both figures for the prediction.

Both figures describe the regime, not any tool, but they explain why buyers look for software here.

The government’s method guidance is in the environmental reporting guidelines.

A separate reference tests SECR reporting software against those same Schedule 7 artefacts, and a companion SECR reporting guide walks the filing mechanics.

Evaluating a named vendor

Evaluate a named vendor on SECR, IFRS, CSRD or CBAM: show, not tell

Named vendors are described from their own material, with no claim that this site has tested or approved them.

  1. 1

    Published material

    Read the linked feature and pricing source.

  2. 2

    Current status

    Check the product and contracting entity still offered.

  3. 3

    Fit

    Test the required calculations and evidence exports.

Read the detailed guidance and evidence

Pick the regimes you report under in the builder beside this text; it lists one demonstration request per requirement, each with the provision that creates it.

Take the list into the meeting and mark each request as shown on your own data, described only, or not yet asked.

A request that was only described should be shown before you sign, or confirmed in writing.

The same builder appears on each vendor profile — Watershed, Sweep, Normative, Greenly, Workiva, SINAI, Sphera — with that vendor’s name in it.

Questions for the vendor · 13 requests

You report under
  1. Show the year’s kWh total and the lines it is built from, split by fuel.SECR · SI 2008/410 Sch 7 ¶15(3A); ¶20D(3) ↗
  2. Map each calculation line to the statutory limb it reports under.SECR · Sch 7 ¶15(2)–(3); ¶20D(1)–(2) ↗
  3. Let us set our own denominator, and show the ratio uses emissions, not energy.SECR · Sch 7 ¶17; ¶20G ↗
  4. Export the methodology statement, naming the factor set and approach used.SECR · Sch 7 ¶16; ¶20F ↗
  5. Reproduce last year’s energy and emissions beside this year’s from stored data.SECR · Sch 7 ¶18, ¶18A; ¶20H ↗
  6. Keep a log of measures that feeds the narrative.SECR · Sch 7 ¶15(3D); ¶20D(4) ↗
  7. Show the relief test running on every energy product, and the statement it produces.SECR · Sch 7 ¶15(5)(a); ¶20D(7)(a); ¶20, ¶20K ↗
  8. Show which factor set was applied to each activity line, and the rule for periods spanning two years.Conversion factors · DESNZ 2026 Methodology Paper ¶1.10 ↗
  9. Does the year-on-year view annotate the 2026 methodology change?Conversion factors · Methodology Paper ¶1.13; 2026 major changes report ↗
  10. Show the measurement approach and organisational boundary the engine applies.UK SRS S2 · UK SRS S2 ¶29(a)(ii) ↗
  11. Show that credits sit in a separate ledger and never reduce the reported total.UK SRS S2 · UK SRS S2 ¶29(a)(i) ↗
  12. Default Scope 2 to location-based, with market-based alongside if we choose.UK SRS S2 · UK SRS S2 ¶29(a)(v); ¶¶B30–B31 ↗
  13. Show a category-by-category record of what is included and why the rest is not.UK SRS S2 · UK SRS S2 ¶¶B32–B33; ¶29A ↗
0 shown · 0 described · 13 open13 requests still to put to the vendor.

Your record of your own demonstration — not an assessment of any product.

Nothing you mark leaves your browser.

Worked answer

What should a controlled carbon-software calculation test show?

Give every shortlisted vendor the same invented activity record and factor correction, then ask for the before-and-after calculation and a usable evidence export.

Primary basis: UK SRS S1 Appendix D¶¶D21–D24; UK SRS S2 ¶B29.
Fictional controlled fixtureCalculationEvidence to retain
Original calculation1,200 kWh × 0.20 kgCO₂e/kWh = 240 kgCO₂e, or 0.24 tCO₂e.The input record, unit, factor identifier and calculation version.
Authorised factor correctionThe same 1,200 kWh × 0.25 kgCO₂e/kWh = 300 kgCO₂e, or 0.30 tCO₂e.The changed factor, reason, reviewer and date, without overwriting the original record.
Export and reviewThe difference is 60 kgCO₂e caused by the factor change in this fixture.An export that another reviewer can reproduce and reconcile with the report line.

The quantities and factors are invented test inputs, not published UK conversion factors or a statement that any named product passes; a changed estimate alone is not a physical reduction.

Use the broader software evidence register.

InputAn editorial decision trace

Module 01 / 03

Input

A fixed invented activity record.

The audit trail

Trace one number back to its invoice, step by step

Ask how corrections and factor changes remain visible after the inventory is approved.

Keep the calculation inspectableRequirements and evidence

Module 01 / 03

Versions

Retain the original calculation and subsequent changes.

Read the detailed guidance and evidence
Tracing a reported figure
Step 1 of 6
Start at the reported line

Pick the figure in the report, for example purchased-electricity emissions for the year.

SI 2008/410 Sch 7 ¶15(3), ¶20D(2)

Sources: SI 2008/410 Sch 7; DESNZ methodology paper; UK SRS S2; PS26/19 Appendix 1; ISSA (UK) 5000; ISO 14064-3.

The directory

Seventeen carbon software vendors, A to Z, described from their own sites

A framework filter narrows published claims, while the demonstration establishes what the product can do for your organisation.

  1. 1

    Filter

    Find products whose pages name the relevant framework.

  2. 2

    Question

    Specify the paragraphs or outputs you need.

  3. 3

    Demonstrate

    Ask for the source-to-output workflow with sample data.

Read the detailed guidance and evidence
ClimatiseCarbon accounting software built around file upload: invoices, spreadsheets and energy data in, Scope 1, 2 and 3 calculated, reports generated with methodology notes, plus an ESOS Phase 4 workflow.SECR · ESOS · UK SRS · CSRD · ISSBEnterprise level · TBDClimatise profile → · climatise.com ↗
CorityAn environment, health and safety platform that includes sustainability reporting alongside occupational health, incident reporting and compliance audits.CDP · GRI · SASB · TCFD · CSRD · ISSBEnterprise level · TBDCority profile → · cority.com ↗
EmitwiseThe Emitwise platform now sits inside Green Project Technologies’ supply-chain and product carbon footprint offering.Acquired by Green Project Technologies in July 2025; the company says Emitwise “is no longer sold as a standalone product or brand”.None named on the page readNot sold as a standalone productEmitwise profile → · emitwise.com ↗
GreenlyA climate platform with modules for GHG assessment, life-cycle assessment, ESG management, CSRD reporting and EU CBAM declarations, and an AI assistant it calls EcoPilot.Greenly and Normative announced a merger in September 2026.GHG Protocol · CSRD · ESRS · VSME · CBAM · CDP · ISSB · SBTiEnterprise level · TBD (plans listed, no figures published)Greenly profile → · greenly.earth ↗
IBM EnviziESG data management from IBM: Scope 1, 2 and 3 accounting on the GHG Protocol, financed emissions, supply-chain data and multi-framework reporting.GHG Protocol · ESRS · CSRD · GRI · SASB · TCFDEnterprise level · TBD (priced by data volume in three Account bundles; no figures published)IBM Envizi profile → · ibm.com ↗
Microsoft Sustainability ManagerMicrosoft’s sustainability products, led by Sustainability Manager and sustainability data solutions in Microsoft Fabric, for recording, reporting and reducing environmental impact.CSRD · ISSB · GRI · SASBUS$4,000 (Essentials) or US$12,000 (Premium) per tenant, per month, as published by MicrosoftMicrosoft Sustainability Manager profile → · microsoft.com ↗
NormativeCarbon accounting for Scope 1, 2 and 3 on its own implementation of the GHG Protocol standards, with a named climate adviser on each account and an Essential and a Premium package.Normative and Greenly announced a merger in September 2026.GHG Protocol · CSRD · CDP · SBTiEnterprise level · TBD (both packages are “get a quote”)Normative profile → · normative.io ↗
PersefoniCarbon footprint and sustainability reporting software with plans from a free sign-up upwards, regulatory and investor reporting, and financed-emissions tools for financial services.SECR · CDP · ISSB · CSRD · GHG ProtocolPro plan free; Advanced Enterprise level · TBDPersefoni profile → · persefoni.com ↗
Plan ACarbon accounting, carbon reporting and decarbonisation planning in one platform, with calculation methods it says are maintained by its scientific staff.Diginex announced on 14 January 2026 that it had closed its acquisition of Plan A.GHG Protocol · CSRD · ESRSEnterprise level · TBDPlan A profile → · plana.earth ↗
Salesforce Net Zero CloudSalesforce’s ESG software: carbon conversion of energy and travel data, what-if forecasting, and report builders with drafting by its Agentforce assistant.CSRD · SASB · GRI · CDP · GHG Protocol£168,000 per org per year (Net Zero Cloud Growth, billed annually), as published by SalesforceSalesforce Net Zero Cloud profile → · salesforce.com ↗
SamiA carbon hub and an ESG hub: data collection, an emission-factor database, action plans, and ESRS-based double materiality with CSRD and VSME report support.SGS announced the acquisition of a majority stake in Sami on 21 November 2025.ESRS · CSRD · VSMEEnterprise level · TBDSami profile → · sami.eco ↗
SeedlingCarbon management software paired with a dedicated carbon specialist, measuring Scope 1, 2 and 3 and producing compliance reports.SECR · GHG Protocol · ISO 14064 · SBTiEnterprise level · TBD (a free start is offered; paid prices not published on the page read)Seedling profile → · seedling.earth ↗
SINAIEnterprise carbon management that joins Scope 1–3 accounting to decarbonisation planning: marginal abatement cost curves, scenario modelling and carbon-price sensitivity.CSRD · CBAM · ISSB · CDP · GRI · SBTi · California SB 253 / SB 261Enterprise level · TBDSINAI profile → · sinaitechnologies.com ↗
SpheraOperational risk, safety and sustainability software; its corporate sustainability product covers disclosure, emissions calculation, financed emissions and performance tracking, beside life-cycle assessment tools.None named on the page readEnterprise level · TBDSphera profile → · sphera.com ↗
SweepSustainability data management that maps one dataset to many frameworks, with supplier portals, version history on every figure and an auditor access interface.CSRD · ISSB · UK SRS · GRI · CDP · SASB · TCFD · California SB 253 / SB 261Enterprise level · TBDSweep profile → · sweep.net ↗
WatershedAn enterprise platform for emissions measurement and disclosure: data ingestion, methodologies for all 15 Scope 3 categories, report authoring and target tracking.CSRD · ESRS · CDP · TCFD · ISSBEnterprise level · TBDWatershed profile → · watershed.com ↗
WorkivaA reporting platform that connects carbon and financial data, with Workiva Carbon for Scope 1–3 calculation and its CSRD solution for double materiality and ESRS disclosure.CSRD · ESRS · ISSB · GRI · CDP · California SB 253 / SB 261Enterprise level · TBD (pricing by consultation; the vendor says every offering carries unlimited seats)Workiva profile → · workiva.com ↗

17 of 17 rows

Directory read on 1 October 2026 from each vendor’s own pages, with no score, rank or verdict, where a missing framework name means not named on the page we read, not unsupported.

Where a vendor publishes no price, its own pricing page asks you to book a demonstration or request a quote; we record that as “Enterprise level · TBD”.

Where a row names no framework, the page we read did not list one — which tells you to ask, not that the product lacks it.

An independently maintained carbon reporting software buyer’s guide covers the same market from its own angle, and there is a separate Climatise carbon reporting software profile.

What vendors say they support

Which frameworks the vendors name, and the two few of them do

Counts of framework names describe the source pages read and do not measure compliance or product quality.

Framework mentions are not capability scores

Mention

Record the framework named on the page.

Gap

Ask about unnamed capabilities without assuming they are absent.

Evidence

Require a demonstration of the actual reporting output.

Read the detailed guidance and evidence

The bars count how many of the 17 vendors name each framework on the page we read.

The European and investor frameworks dominate, which reflects where the vendors sell.

The two UK-specific rules, SECR and UK SRS, are named by only a few, so a UK buyer should expect to ask for them by name.

A framework that is not named is not evidence of absence: it means the page read did not list it.

The same count is the reason the demonstration requests above start from the regime, not the vendor’s feature list.

Source: each vendor’s own site, read 1 October 2026; see the directory above for the page read.

CSRD
14 of 17
ISSB
9 of 17
CDP
9 of 17
GRI
7 of 17
GHG Protocol
7 of 17
ESRS
6 of 17
SBTi
4 of 17
SECR
3 of 17
UK SRS
2 of 17
CBAM
2 of 17

Count of directory vendors that name the framework on the page read on 1 October 2026, which is not a measure of support.

Prices as published

Carbon management software pricing: what is published, and what is not

A vendor-published figure should retain its currency and product basis rather than becoming a comparable consultancy-style estimate.

A price needs its stated basis

Price basis

Check the named plan and billing period.

Scope

Check users, modules, entities and implementation costs.

Unknown

Where no paid price is published, request a quote.

Read the detailed guidance and evidence

Free carbon management software is searched for often, and the directory shows two free entry points: Persefoni’s Pro plan and Seedling’s free start.

A free entry point settles the cost of starting, not whether the output meets SECR, ESOS or UK SRS S2, so the six tests apply to it unchanged.

A published figure also says nothing about fit: a tenant-per-month price and an enterprise quote are priced on different bases, and neither is a verdict.

Statutory thresholds, penalties and scheme fees are not pricing, and they are cited to their instruments elsewhere on the page.

Build or buy help

Carbon management software against outsourced carbon accounting

The choice depends on internal capability and repeatability as much as the number of software features.

Compare net zero consultancy

Three delivery routes

In-house software

An internal team operates the system and owns the decisions.

Outsourced inventory

A provider performs defined work while the company supplies evidence.

Hybrid

An initial project transfers methods and data to an internal owner.

Read the detailed guidance and evidence

Carbon management software suits a company building an in-house, repeatable reporting process.

Our framing of the choice. Neither route is required by any regime: SECR and ESOS set outputs, not tools.
SignalPoints towards softwarePoints towards outside help
FrequencyAn annual, repeatable inventoryA one-off or first inventory
In-house capacitySomeone who owns the data each yearNo one with the time or method
RegimesSeveral, sharing one datasetOne, narrowly
Scope 3Supplier data you will refine year on yearA first screening to find hotspots
AssuranceYou want the trail inside your own systemYou want a second pair of eyes on method
ChangeStable group structureAcquisitions or restructuring under way

Smaller companies, or those reporting for the first time, often use outside help — a carbon consultancy or an accountant — to get the first inventory right.

Many use both: outside help for the method in year one, software for the repeat.

No regime requires either: SECR sets what goes in the directors’ report, and ESOS requires a lead assessor to review the assessment unless an exemption applies, but neither names a tool.

Where assurance is in view, the question is the same either way: can a figure be traced to its source?

The international baseline for that work is the IAASB’s ISSA 5000, on which the UK version is built.

If you want to talk the regimes through, you can book a free 15-minute call about the rules; it is not a sales call for any product.

Software, outside help, or both
Is this your first inventory?

By use case

What to look for, by the job you are buying for

The appropriate product depends on inventory complexity, reporting outputs and the internal team's capability.

Match the work, not the label

Annual reporting

Prioritise reproducible statutory outputs and comparatives.

Value chain

Prioritise category coverage and data-quality improvement.

Group work

Prioritise boundaries, entity controls and reconciliation.

Read the detailed guidance and evidence

The duties are the instruments’; the right-hand text on each card is our restatement of what each duty needs from a system.

If you are listed, the comply-or-explain limbs are set out on UK SRS compliance, and the four pillars that structure the disclosure on the four pillars of sustainability reporting.

The TCFD, whose recommendations shaped those pillars, disbanded in 2023, and the FCA’s new rules replace the TCFD-aligned disclosures for listed companies.

The UK SRS standards themselves are on the GOV.UK UK SRS guidance page, and the CP26/5 consultation page records what the FCA originally proposed.

The market

What the market’s own sources say, and what they do not

Market estimates belong to their publishers and should not be treated as official evidence of a tool's quality.

Commercial forecasts are not public counts

Publisher

Identify the report owner and methodology.

Estimate

Distinguish a forecast from an observed public count.

Procurement

Use demonstrated requirements rather than market-size claims.

Read the detailed guidance and evidence

The demand for carbon software comes from regulation and from customers.

The regulatory side is measured: DESNZ’s evaluation found about 19,900 organisations in SECR scope, 76% more than the 11,300 its 2018 impact assessment had predicted.

The customer side is measured by CDP: in 2025 its supply-chain members requested environmental data from nearly 45,000 companies in 110 countries (CDP, 18 March 2026).

The supply of tools is benchmarked by analyst firms, and each speaks only for its own report: Verdantix’s 2026 Green Quadrant assessed 21 carbon management providers and named eight in its leading group.

We do not repeat any market-size estimate, because none is published by a public body and the commercial estimates differ.

We also do not repeat vendors’ own badges; a vendor’s claim about a third party’s view of it is best checked at the third party’s own page.

Sources: DESNZ SECR evaluation; CDP, 18 March 2026; Verdantix.

≈ 19,900
organisations in SECR scope
DESNZ evaluation, 2026
21
vendors in Verdantix’s 2026 Green Quadrant
Verdantix report page
≈ 45,000
companies asked for data by CDP supply-chain members in 2025 (“nearly”)
CDP, 2026

Three more questions

Beyond the inventory: security, personal data and who verifies

Security assurance needs a current scope and applicable evidence rather than an unsupported badge.

  1. 1

    Service

    Identify the actual product and legal entity.

  2. 2

    Scope

    Read systems, dates, exclusions and responsibilities.

  3. 3

    Contract

    Check retention, access and data-export provisions.

Read the detailed guidance and evidence

None of these is a requirement of SECR, ESOS or UK SRS, and this site has tested no product; they are questions a buyer can put to any vendor.

On security, ISO/IEC 27001 is the international standard for information security management and Cyber Essentials is the government-backed baseline scheme.

Commuting and travel records can contain personal data, and the ICO’s UK GDPR guidance is where those duties are explained.

On verification, ISO 14064-3 specifies how a greenhouse gas statement is verified, and UKAS is the national accreditation body against which a verifier’s accreditation can be checked.

Ask for certificates, not badges: a vendor’s statement about its own certification is its claim until the certificate is seen.

Further reading from the authorities

Where to read the rules yourself

Use the reporting, standards and consultancy guides to refine the software requirement.

Choose the deeper question

Standards

Identify the relevant reporting duty.

Calculation

Understand inventory boundaries and methods.

Delivery

Decide which work remains internal or is outsourced.

Read the detailed guidance and evidence

Software guides

Managing emissions through the year is covered by the emissions management software guide.

Targets and transition plans are covered by net zero management software.

The data record behind both is covered by sustainability data management software, and the wider programme by sustainability management software.

Frequently asked

Questions people ask

What is the best carbon management software in the UK?

This site does not name one, because it has tested none of the products.

The honest test is whether a tool can show you, on your own data, what the rules you report under require: the SECR limbs and intensity ratio, the right DESNZ factor year, location-based Scope 2 for UK SRS S2, and a record of which Scope 3 categories are included.

This page lists those tests with their provisions, and describes 17 vendors from their own websites in alphabetical order.

Is carbon accounting software the same as carbon reporting software?

Largely, yes.

Carbon accounting software, carbon management software, carbon reporting software and GHG reporting software all name tools that turn activity data into an emissions inventory.

"Accounting" stresses the calculation and audit trail, "reporting" the disclosure, and "management" the targets and reduction work that some tools add.

What does carbon management software do?

It collects activity data such as fuel, electricity, travel and purchasing, applies emission factors — for UK reporting usually the DESNZ conversion factors — organises the result into Scope 1, 2 and 3 under the GHG Protocol, and produces reports with a record of how each figure was calculated.

Many tools add target-setting and reduction planning.

What are the types of carbon management software?

Broadly three: dedicated carbon accounting platforms built around the Scope 1, 2 and 3 inventory; wider sustainability or ESG suites in which carbon is one module; and point tools for one job, such as supplier data collection or a single statutory report.

How do I evaluate a carbon accounting software company on SECR compliance in the UK?

Ask it to show, on your data: the annual energy figure in kWh; each emissions limb Schedule 7 names for your type of company; at least one emissions intensity ratio with a denominator you choose; the methodology statement; last year’s figures beside this year’s; and the 40,000 kWh relief tested on all energy, not only the fuels reported.

The same approach works for any vendor and any regime.

Which companies must report under SECR?

Quoted companies of any size; unquoted companies that exceed at least two of £36 million turnover, £18 million balance sheet total and 250 employees — in the first financial year, or for two consecutive years after that, because Schedule 7 ¶20B writes the test as an exemption; and large LLPs on the same figures.

DESNZ’s evaluation put the population at about 19,900 organisations.

Does carbon management software use the DESNZ emission factors?

UK-focused tools apply the UK Government GHG conversion factors, published by DESNZ each June.

The rule to check is DESNZ’s own: a year’s set is for activity data that falls entirely or mostly in that year, so a period running from April 2026 to March 2027 uses the 2026 set.

Can carbon management software handle Scope 3 emissions?

Most tools say they do.

What to check is whether the tool records all fifteen GHG Protocol categories as considered and shows which are included and why the others are not, because UK SRS S2 requires that disclosure, and whether it separates spend-based estimates from supplier or activity data.

Do I need carbon management software or a consultant?

Software suits a company that wants to run a repeatable inventory in-house; outside help suits a first inventory, a one-off regime or a team without capacity.

Many companies use both.

Neither is required by law — SECR and ESOS set outputs, not tools.

Is carbon reporting mandatory in the UK?

For companies in SECR’s scope, yes: energy and emissions go in the directors’ report.

ESOS is mandatory for undertakings that qualify on 31 December 2026.

UK SRS is voluntary for most entities, and listed companies in scope of the FCA’s final rules (PS26/19) report against it on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.

What is the best tool for carbon footprint reporting?

This site names none, because it has tested none.

For an organisational footprint the test is the same as for any carbon tool: can it show, on your data, the outputs your regime requires.

Personal footprint apps are outside every regime on this page.

What is the difference between carbon reporting software and carbon footprint software?

In practice the labels overlap.

“Footprint” usually points at the inventory, and “reporting” at the statement built from it, such as the SECR section of the directors’ report or UK SRS S2 metrics.

The test is not the label but whether the output matches the regime you report under.

How much does carbon management software cost?

This site does not estimate prices.

Of the 17 vendors in the directory, Microsoft and Salesforce publish a figure on the page we read, stated as the vendor states it and dated 1 October 2026; Persefoni and Seedling say a free entry point exists; Emitwise is no longer sold as a standalone product; the rest show “Enterprise level · TBD”.

What changed in 2026 for carbon software?

DESNZ published the 2026 conversion factors on 11 June 2026, with a new electricity method; its SECR review of 26 May 2026 recommended keeping SECR with amendments, with a streamlining consultation planned but not opened; DBT published UK SRS S2 on 25 February 2026; the FCA issued PS26/19 on 30 September 2026; and ESOS Phase 4 qualifies on 31 December 2026.

Will the GHG Protocol revision change my carbon software?

Not yet.

The GHG Protocol and ISO are consolidating their corporate standards; the plan of 29 July 2026 estimates a consultation draft in Q2 2027 and the revised standard in Q4 2028, and says the timeline is subject to change.

A fair question for a vendor is how it versions its methods, so that a restatement is a setting and not a rebuild.

What is carbon management?

Carbon management is the practice of measuring an organisation’s greenhouse gas emissions, setting targets and acting to reduce them.

Carbon management software supports the measuring and reporting and, in some tools, the targets and reduction planning.

For UK reporting the measurement follows the GHG Protocol and, for conversion, the DESNZ factors.

What is a carbon management strategy?

It is an organisation’s own plan for how it measures, targets and reduces emissions.

No regime on this page requires one: SECR asks for the principal energy efficiency measures taken, if any, and a listed company in scope of the FCA’s rules discloses whether it has a climate-related transition plan and where it can be found, with no duty to have one (PS26/19 ¶2.37).

Is there free carbon management software?

Two vendors in the directory describe a free entry point on the pages we read on 1 October 2026: Persefoni lists a free Pro plan, and Seedling offers a free start with paid prices not published on the page read.

A free tool can still fail the tests on this page, so they apply unchanged.

How do I evaluate a named carbon software vendor on SECR, IFRS, CSRD or CBAM?

Use the same method for every vendor: ask it to show, on your own data, the output each regime requires, then mark each request as shown, described only or not yet asked.

For SECR that is the Schedule 7 limbs and the intensity ratio; for the IFRS standards it is the metrics, remembering that the reporting entity, not the vendor, asserts compliance; for the revised ESRS it includes both Scope 2 methods; and for CBAM it is which output the tool produces and for which goods.

Which carbon software vendors have changed ownership recently?

From the companies’ own notices: the Emitwise platform was acquired by Green Project Technologies in July 2025 and is no longer sold as a standalone product; SGS announced a majority stake in Sami on 21 November 2025; Diginex announced on 14 January 2026 that it had closed its acquisition of Plan A; and Normative and Greenly announced a merger in September 2026.

How big is the carbon management software market?

This site gives no market-size figure, because no public body publishes one and the commercial estimates differ.

What public sources do measure is demand: DESNZ’s evaluation found about 19,900 organisations in SECR scope, and CDP reports that its supply-chain members asked nearly 45,000 companies for environmental data in 2025.

Which frameworks do carbon software vendors name?

The directory records only the frameworks each vendor names on the page we read, so a missing name means not named there, not unsupported.

Across the directory the most often named include CSRD, ISSB, CDP, GRI and the GHG Protocol; SECR is named by a minority and UK SRS by two of the seventeen, which is a reason to ask rather than assume.

How does carbon software calculate Scope 3 emissions?

Usually by starting with spend-based estimates, multiplying money spent by an emission factor, and replacing them with activity data and then supplier data as these arrive.

The GHG Protocol’s calculation guidance gives methods for each of the fifteen categories, advice on choosing between them and a hybrid method for purchased goods and services, so a tool should record which method produced each category’s figure.

What is the best software for tracking carbon emissions?

This site names none, because it has tested none.

For tracking, the questions are whether the tool captures data continuously from utility bills, fuel cards and travel records, whether each figure links to its source document, and whether it applies the right DESNZ factor year; those are checks you can run on your own data in a demonstration.

Buying method

Compare evidence on the same terms

Use the same evidence request for every vendor and separate demonstrated behaviour from promises.

Read the broader sustainability software guide

Compare demonstrated evidenceRequirements and evidence

Module 01 / 03

Reproduce

Can an independent reviewer recreate the calculation?

Read the detailed guidance and evidence

The directory remains a description of vendor material, with no scores, rankings or recommendations.

Prepare the evidence

Carbon management software: from a requirement to a reporting pack

Use this preparation sequence alongside the detailed requirements on this page.

An editorial workflow, not a statutory schedule.

  1. Stage 0101

    Reporting specification

    Write the reporting boundaries and required outputs before evaluating a platform.

  2. Stage 0202

    Evidence sample

    Ask the vendor to demonstrate a representative import and calculation.

  3. Stage 0303

    Method control

    Inspect factor versions, estimates, permissions and change history.

  4. Stage 0404

    Reporting export

    Test the export against the required disclosures and existing reporting systems.

  5. Stage 0505

    Review trail

    Check whether a reviewer can follow a result back to its source record.

  6. Stage 0606

    Commercial record

    Record only the features, scope and prices the vendor actually commits to.

Read the applicable instrument: SI 2008/410 Schedule 7, Parts 7 and 7A — the SECR content duties

A practical brief

An evidence pack, with a clear review trail

Ask for a pack that lets the next reviewer retrace the scope decision, follow the evidence and understand the limitations.

This describes a useful handover; it does not certify compliance or establish that a vendor or adviser delivers it.

Trace the answerScope → evidence → review

Module 01 / 04

Applicability record

Write down the entity, reporting route and relevant period, including why the route applies.

View the preparation diagramCarbon management software: evidence preparation sequenceCarbon management software: evidence preparation sequence
  1. Prepare01

    Create the traceable pack

    Keep the input records, calculation files and narrative together.

  2. Challenge02

    Resolve questions before publication

    Record the assumptions challenged and any limitations still unresolved.

  3. Retain03

    Make the next cycle reproducible

    Keep the approved version and the actions carried forward.

Sources

Primary sources

Every figure, date and status on this page traces to the instrument’s owner.

Secondary commentary is never the source for a number.

Checked against 43 sources fromlegislation.gov.ukDepartment for Business and TradeDepartment for Energy Security and Net ZeroFinancial Conduct AuthorityGHG ProtocolISO
  1. legislation.gov.uk
    SI 2008/410 Schedule 7, Parts 7 and 7A — the SECR content duties

    Energy, emissions limbs, intensity ratio, methodology, comparatives, the 40,000 kWh relief.

  2. legislation.gov.uk
    SI 2018/1155 — the Regulations that created SECR

    The amending instrument, for financial years beginning on or after 1 April 2019.

  3. legislation.gov.uk
    Companies Act 2006, section 414CB

    The separate climate-related financial disclosure duty in the non-financial and sustainability information statement.

  4. legislation.gov.uk
    ESOS Regulations 2014, regulation 15 and Schedule 1

    The Phase 4 qualification test.

  5. legislation.gov.uk
    ESOS Regulations 2014, regulations 22, 25 and 25C

    Reference period, the 95% line, the energy intensity ratios.

  6. Department for Business and Trade
    Environmental reporting guidelines, including SECR guidance

    The government’s guidance on the SECR content and methods.

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

    The annual factor sets.

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

    The set for activity data falling mostly in 2026.

  9. Department for Energy Security and Net Zero
    Greenhouse gas reporting: conversion factors 2025

    The set for activity data falling mostly in 2025.

  10. Department for Energy Security and Net Zero
    2026 conversion factors methodology paper, ¶¶1.10, 1.13

    The factor-year rule and the new electricity method.

  11. Department for Energy Security and Net Zero
    Independent evaluation of SECR (29 January 2026)

    About 19,900 organisations in scope; non-compliance of 14–23%.

  12. Department for Energy Security and Net Zero
    2026 post-implementation review of the SECR Regulations 2018

    The government’s review of how SECR has worked.

  13. Department for Business and Trade
    UK SRS S2 Climate-related Disclosures (full text)

    ¶29(a): gross emissions, the GHG Protocol, location-based Scope 2; ¶¶B32–B33 on Scope 3.

  14. Department for Business and Trade
    UK SRS S1 and S2 publication page

    Published 25 February 2026.

  15. Department for Business and Trade
    Government response to the UK SRS consultation

    The UK’s differences from IFRS S1 and S2.

  16. Financial Conduct Authority
    PS26/19 — final rules on UK SRS for listed issuers

    Comply or explain from accounting periods beginning on or after 1 January 2027.

  17. Financial Conduct Authority
    CP26/5 consultation paper (PDF)

    The consultation the final rules replaced; cited for history only.

  18. GHG Protocol
    Corporate Accounting and Reporting Standard

    The measurement basis UK SRS S2 ¶29(a)(ii) names.

  19. GHG Protocol
    Corporate Value Chain (Scope 3) Standard

    The fifteen categories.

  20. ISO
    ISO 14064-1:2018 — organisation-level GHG quantification

    The international standard for an organisational inventory.

  21. Financial Reporting Council
    Assurance standards, including ISSA (UK) 5000

    For voluntary use from 15 December 2026.

  22. IAASB
    ISSA 5000, General Requirements for Sustainability Assurance Engagements

    The international standard ISSA (UK) 5000 is based on.

  23. IFRS Foundation
    IFRS Sustainability Disclosure Standards navigator

    IFRS S1 and S2, which UK SRS adopts with amendments.

  24. CDP
    Sustainable Supply Chains (18 March 2026)

    Supply-chain data requests in 2025.

  25. Verdantix
    Green Quadrant: Enterprise Carbon Management Software (2026)

    An analyst report — its own scope and named leaders only.

  26. legislation.gov.uk
    SI 2026/701 — the ESOS amendment Regulations

    The 2026 amendments for ESOS Phase 4.

  27. GOV.UK
    ESOS Phase 4: how to comply

    The government’s own Phase 4 guidance.

  28. GHG Protocol
    Scope 2 Guidance

    Location-based and market-based methods.

  29. GHG Protocol
    Standards index

    The family of standards a carbon tool implements.

  30. GHG Protocol
    Consolidated Corporate Standard — Standard Development Plan v2.0 (29 July 2026), §9

    Consolidated draft estimated Q2 2027; revised standard estimated Q4 2028; subject to change.

  31. GHG Protocol
    Scope 3 Technical Calculation Guidance

    Spend-based, average-data and supplier-specific methods.

  32. ISO
    ISO 14064-3:2019 — verification and validation of GHG statements

    The verification standard.

  33. ISO / IEC
    ISO/IEC 27001:2022 — information security management systems

    A question to put to any vendor about data protection.

  34. National Cyber Security Centre
    Cyber Essentials

    The government-backed baseline scheme.

  35. Information Commissioner’s Office
    UK GDPR guidance and resources

    For the personal data in commuting and travel records.

  36. UKAS
    UK Accreditation Service

    The national accreditation body.

  37. CDP
    Question bank and guidance

    The 2026 questionnaires and scoring methodologies.

  38. Science Based Targets initiative
    Standards and guidance

    Target-setting standards some tools build in.

  39. IFRS Foundation
    International Sustainability Standards Board

    The standard-setter behind IFRS S2.

  40. Department for Energy Security and Net Zero
    UK greenhouse gas emissions statistics

    The official national series corporate inventories sit beside.

  41. PCAF
    The Global GHG Accounting and Reporting Standard for the Financial Industry

    The financed-emissions method for banks, insurers and asset managers.

  42. European Commission
    Commission adopts revised sustainability reporting standards (3 July 2026)

    The revised ESRS, which require both Scope 2 methods.

  43. legislation.gov.uk
    Finance Act 2026, Part 5 (UK carbon border adjustment mechanism)

    A tax on imports from 1 January 2027, not a reporting regime; a vendor’s CBAM output is a separate question.

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