Standards and reporting
Carbon Reduction Plan
A procurement Carbon Reduction Plan is a supplier document responding to an applicable purchasing condition, with PPN 006 setting the central-government route rather than a universal company duty PPN scope and action.
When does a procurement Carbon Reduction Plan matter?
PPN 006 concerns relevant contracts awarded by central government departments, executive agencies and non-departmental public bodies, subject to its scope and proportionality conditions Paragraphs 2–4 and 13.
Module 01 / 04
Authority
Identify the purchasing organisation and applicable policy.
Module 02 / 04
Procurement
Record the commencement route and tender documents.
Module 03 / 04
Value
Check the relevant contract value and its VAT basis.
Module 04 / 04
Condition
Read the actual participation question and evidence requested.
Read the detailed guidance and evidence
This is a procurement-policy mechanism rather than a law requiring every UK company to hold a plan.
Which policy version and owner should be checked?
Keep the procurement route and its supporting documents together instead of using a generic CRP checklist.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| PPN 006 | Current central-government document pack and the specific procurement | The policy applies to procurements commenced on or after 24 February 2025 Timing. |
| Earlier procurement | The relevant earlier route and saved tender documents | PPN 006 directs earlier procurements and awards to PPN 06/21 Transitional wording. |
| NHS request | The separate NHS England CRP/NZC guidance and procurement | Do not assume the Cabinet Office scope itself includes every NHS request NHS policy. |
| Official materials | Policy, Technical Standard, application guidance and template | Use the owner’s pack rather than an undated copied form Document pack. |
How should the central-government contract test be read?
PPN 006 uses estimated contract value above £5 million per year including VAT, averaged over the contract’s life Paragraph 3 and footnote 5.
Module 01 / 04
Per contract
Use the relevant contract rather than all government sales combined.
Module 02 / 04
VAT basis
Retain the advertised VAT-inclusive value for this policy test.
Module 03 / 04
Duration
Show the averaging calculation and relevant contract period.
Module 04 / 04
Applicability
Check the authority’s relevance and proportionality assessment.
How could a fictional tender request be triaged?
An invented supplier considers a five-year central-government services contract advertised at £29 million including VAT.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Annualised illustration | £29 million ÷ 5 = £5.8 million per year | The fictional value is above the stated PPN 006 threshold. |
| Authority and route | Assume an in-scope department and a current relevant procurement | The assumption must still be verified in the real tender. |
| Existing materials | A group net-zero slide deck and an annual energy disclosure | Neither is assumed to contain every CRP requirement. |
| Next action | Obtain the exact participation question and assign a named plan owner | Build the response around the requested entity and evidence. |
Whose emissions and commitment should the plan cover?
The CRP is prepared for the bidding supplier, and reliance on a parent plan is permitted only under the policy’s specified conditions Paragraph 10.
Module 01 / 04
Identity
Use the bidding legal entity’s name consistently.
Module 02 / 04
Boundary
Record the UK emissions boundary and selected consolidation approach Paragraphs 16 and 22 Corporate boundary framework.
Module 03 / 04
Parent reliance
Check ownership, adoption, applicable measures and publication conditions.
Module 04 / 04
Evidence
Retain the records supporting the declared entity and boundary.
Read the detailed guidance and evidence
The Technical Standard describes UK emissions sources and financial-control, operational-control or equity-share approaches Paragraphs 16 and 22.
Which emissions categories belong in the CRP?
The Technical Standard requires Scope 1 and 2 in full and a defined five-category subset of Scope 3 Scope guidance.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Scopes 1 and 2 | Identify the direct sources and purchased-energy records in the stated boundary | Do not treat a utility bill alone as the complete inventory. |
| Category 4 | Upstream transportation and distribution | Identify purchased transport and the relevant minimum boundary. |
| Category 5 | Waste generated in operations | Obtain activity and treatment-route information. |
| Categories 6 and 7 | Business travel and employee commuting | Keep business trips separate from journeys between home and work. |
| Category 9 | Downstream transportation and distribution | Distinguish the relevant customer-side distribution boundary. |
Read the detailed guidance and evidence
The Technical Standard directs Scope 1 and 2 preparation to the Environmental Reporting Guidelines Paragraph 10 Reporting guidance.
What evidence supports the emissions declaration?
Keep baseline and current figures tied to a consistent reporting period, boundary and calculation working Reporting requirements and template Annex A.
Module 01 / 04
Baseline
Explain the selected period and any absence of earlier reporting.
Module 02 / 04
Current year
Use identifiable activity records for the declared reporting period.
Module 03 / 04
Calculation
Retain source quantities, units, factors, methods and estimates.
Module 04 / 04
Gaps
Explain unavailable information and how the records will improve.
Read the detailed guidance and evidence
The official template says a first-time reporter should state that fact and use its first reporting period as the baseline Template guidance note 1.
The Technical Standard refers to government conversion factors, while category methods are developed in the Scope 3 Calculation Guidance Paragraph 21 Category guidance.
How should the underlying calculation be checked?
These editorial checks make the plan’s summary figures explainable without turning the CRP into a full calculation workbook.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Activity period | Align source consumption or travel with the declared reporting year | Avoid using invoice issue dates as an unexamined substitute. |
| Factor version | Select the relevant annual activity-factor set and retain the row | The 2026 set is for relevant 2026 activity Annual factors. |
| Units and components | Record quantity, denominator and direct/upstream treatment | DESNZ explains the separate fuel components Fuel methodology. |
| Methods and estimates | Explain activity-based calculations and any estimation approach | Use appropriate category methods Calculation guidance. |
What should reduction measures and targets explain?
The plan identifies the commitment to net zero by 2050 and environmental management measures able to be applied when performing the contract Paragraphs 10–11.
Module 01 / 04
Commitment
State the supplier’s organisational commitment and target year.
Module 02 / 04
Measures
Describe the measures adopted and their relationship to delivery.
Module 03 / 04
Targets
Keep the baseline and claimed reduction trajectory understandable.
Module 04 / 04
Accountability
Assign internal owners and evidence for subsequent updates.
Read the detailed guidance and evidence
In the fictional case, the operations lead distinguishes an adopted vehicle scheduling measure from a proposed future equipment purchase.
The working file labels anticipated savings separately from measured outcomes, so a forecast does not become an achieved reduction through copy editing.
What approval and publication evidence is needed?
The Technical Standard sets the sign-off and publication expectations explicitly Paragraphs 23–25.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Board approval | State the approval and its date, with the appropriate LLP treatment where relevant | Retain the decision supporting the public declaration. |
| Sign-off | Name, job title and date for the director or equivalent/designated LLP member | A physical signature is not required, but the signed status should be clear. |
| Website publication | Publish on the UK website with a prominent homepage link | Check the actual accessible version rather than a draft attachment. |
| Annual refresh | Review and update within six months of financial year-end | Keep the organisational and reporting-period information current Paragraph 11. |
Read the detailed guidance and evidence
PPN 006 does not require an audited footprint, despite its quality wording about a reasonable level of assurance Paragraph 18.
Does the footprint need independent verification?
The Technical Standard explicitly says there is no requirement to have the carbon footprint audited Paragraph 18.
Module 01 / 03
Preparation
Create the inventory and its supporting working.
Module 02 / 03
Review
Check the data and accountable management decisions.
Module 03 / 03
Assurance
Define any separately commissioned independent engagement.
Which version should the bid team retain?
Keep a simple original document-control record beside the submitted answer.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Plan | Published file, URL and approval reference | Identify the document actually submitted. |
| Working | Inventory version and calculation reference | Explain the declared figures. |
| Response | Tender question and submission version | Preserve the relationship between request and answer. |
How should the bid response be checked before submission?
Use the authority’s participation questions and assessment guidance rather than assuming a lower emissions total wins more points Assessment FAQ Application guidance.
Module 01 / 04
Question mapping
Link every requested declaration to its response and evidence.
Module 02 / 04
Consistency
Check bidder name, periods, scope figures and net-zero commitment.
Module 03 / 04
Access
Test the published link and retain the submitted version.
Module 04 / 04
Open issues
Resolve or explain missing information through the actual procurement process.
Read the detailed guidance and evidence
The FAQ says CRPs are checked against requirements rather than scored or compared against one another Questions 6–7.
Use the standards overview to distinguish this procurement task from other reporting, and the consultancy guide to define preparation deliverables.
Use the UK carbon reporting requirements map to separate the reporting outputs and evidence needed for each applicable route.
The carbon reduction plan software guide tests how inventory evidence and procurement-report versions remain linked.
How can the work be organised?
This nine-step sequence is an editorial workflow rather than a statutory timetable.
- 101
Read the request
Save the actual tender condition and identify its policy owner and version. - 202
Check applicability
Review authority, procurement route, relevant contract value and conditions. - 303
Name the bidder
Confirm the bidding entity and investigate any proposed parent-plan reliance. - 404
Define the inventory
Record the UK boundary, approach, baseline and current reporting periods. - 505
Allocate collection
Assign direct energy, freight, waste, travel and commuting evidence owners. - 606
Prepare the figures
Calculate transparently and explain missing information or estimates. - 707
Describe the measures
Connect adopted actions and targets to the entity and contract delivery. - 808
Approve and publish
Complete the appropriate approval, sign-off and publication checks. - 909
Submit and refresh
Map the response to the questions and retain the evidence for annual updates.
Can you download an editable working resource?
This original preparation resource supports evidence and review and does not establish reporting conformity.
| Step | Review |
|---|---|
| Adapt | Set the actual reporting basis, boundary, period and selected requirements |
| Retain evidence | Connect source records and judgements to each answer |
| Review | Resolve open issues before making the final reporting claim |
Frequently asked
Questions people ask
Does every UK company need a Carbon Reduction Plan?
No, because PPN 006 concerns relevant procurements by its in-scope contracting authorities rather than a universal company obligation.
Is the PPN 006 threshold before or after VAT?
It is above £5 million per year including VAT, averaged over the contract’s life.
Does the CRP include all fifteen Scope 3 categories?
No, because its minimum subset comprises upstream transport, operational waste, business travel, commuting and downstream transport alongside full Scope 1 and 2.
Can the supplier use a parent company’s plan?
Only if the detailed parent-plan conditions are met, including wholly owned status, adopted commitment, applicable measures and publication on the bidder’s website.
Is external verification compulsory?
The Technical Standard explicitly says there is no requirement to have the footprint audited, so its quality wording must not be presented as a mandatory external assurance engagement.
Is the NHS route identical to PPN 006?
NHS England has separate CRP and Net Zero Commitment guidance, so the actual NHS procurement route and request must be checked.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- Cabinet OfficePPN 006: policy, application and Annex A template
- Cabinet OfficePPN 006 document pack and downloadable template
- Cabinet OfficePPN 006 Technical Standard: boundaries, data and approval
- Cabinet OfficePPN 006 FAQ: contract valuation and assessment
- Cabinet OfficePPN 006: adopting and applying conditions of participation
- NHS EnglandCarbon reduction plan and net zero commitment requirements
- GHG ProtocolCorporate Standard, revised edition: Chapters 1, 3–7 and 9
- GHG ProtocolScope 3 Calculation Guidance: activity-specific methods
- DESNZ2026 conversion factors and July correction
- DESNZ2026 methodology: units, fuels and global warming potentials
- UK governmentEnvironmental Reporting Guidelines including SECR