Why a standard you don't report under affects you
UK SRS S2 is the UK's climate disclosure standard, published in February 2026. Under FCA rules finalised in September 2026, most UK listed companies report against it, on a comply or explain basis, for accounting periods starting on or after 1 January 2027. They get one year's relief from Scope 3, so for a calendar-year company the first Scope 3 figure covers 2028. The government is consulting until 30 November 2026 on whether large private companies should follow. Our UK SRS guide covers who reports and when.
You are not in scope. But a listed customer's Scope 3 includes everything it buys, so your emissions become part of its report. That is why the questions arrive.
What the standard tells your customer to prioritise
UK SRS S2 doesn't dictate where Scope 3 data comes from, but it sets out a measurement framework (paragraphs B38 to B57). The company must prioritise inputs with these characteristics, and then disclose how much of its Scope 3 is based on them:
| UK SRS S2 asks for | What your customer will ask you |
|---|---|
| Väärtusahela konkreetsete tegevuste andmed, sealhulgas tarnijatelt (esmased andmed) | Your own emissions figures, and the share that relates to them |
| Timely data that represents the country and technology involved | Your reporting period, and which factors you used (for UK activity, the government's factors for that year) |
| Verified data, internally or externally | Whether and how your figures were checked |
| Tegevusandmete ja heitetegurite põhjal koostatud hinnangud, kui heidet ei saa otse mõõta | Whether your figures come from activity data, such as meter readings, bills and fuel records, or from spend |
The standard also lets your customer use your figures if your year ends on a different date, provided they are your most recent and cover the same length of period. And it expects a company to look at climate risks across its value chain, including suppliers, so some questionnaires will ask about yours: see climate risk for small suppliers.
What happens if you don't answer
Your customer still has to report, so it estimates. The usual fallback is a spend-based estimate: the money it spent with you multiplied by an industry average. Take an illustrative cleaning contractor with £2,000,000 turnover, one of whose customers spends £200,000 a year with it. With the Defra and the University of Leeds multiplier for cleaning and grounds maintenance (2023 data, 0.13808 kg CO2e per £), the customer would record 27.62 tonnes CO2e. That figure describes an average firm in the industry, including its supply chain. It doesn't describe you, and it can't show anything you have done to cut emissions.
Nüüd töövõtja enda näitajad. 30 000 kWh elektri, 40 000 kWh gaasi ja 6000 liitri kaubikute diislikütuse juures on tema 2026 ulatuse 1 heide 22,79 tonni ja asukohapõhine ulatuse 2 heide 3,93 tonni. Klient moodustab 10% käibest, seega on talle jaotatud osa ulatustest 1 ja 2 2,67 tonni CO2e. Need kaks arvu mõõdavad erinevaid asju, seega ärge esitage ühte teise parandusena. Saatke oma ulatuste 1 ja 2 heide, jaotus ja meetod ning märkige, milliseid ulatuse 3 kategooriaid olete mõõtnud, et klient näeks, mis on hõlmatud. Kui vahetate kaubikud elektriliste vastu, näitab seda järgmine jaotus. Valdkonna keskmine ei näita seda kunagi.
Kontrollnimekiri enne vastamist
- Ulatused 1 ja 2 tonnides CO2e kindlaksmääratud 12-kuulise perioodi kohta. Esitage ulatus 2 asukohapõhiselt, mis on UK SRS S2 alus ulatuse 2 jaoks, ning ka turupõhiselt, kui teil on taastuvelektri pakett. Meie postitus rohelise elektri pakettide kohta selgitab erinevust.
- The share allocated to the customer, and the basis, such as revenue.
- The method: GHG Protocol, UK government conversion factors and the year of the factors.
- Andmeallikad, näiteks arvesti näidud, arved ja kütusekaardid, ning kuidas arve kontrolliti. Ärge nimetage neid tõendatuks, kui need seda ei ole.
- Kõik mõõdetud ulatuse 3 heide kategooriate kaupa.
- Your targets and plan. A Carbon Reduction Plan answers most of this, and our post on transition plans for small firms covers what to add.
Selliste päringute laiema etiketi kohta – mida on mõistlik küsida ja mida mitte – vaadake andmepäringud tarnijale.
How Carbon Recycling helps
Carbon Recycling arvutab teie ulatused 1, 2 ja 3 arvete, kütusekaartide ja reisiandmete põhjal Ühendkuningriigi valitsuse teguritega ning näitab asukohapõhist ja turupõhist ulatust 2 kõrvuti. Iga rida säilitab teguri ja selle ID, nii et klient või audiitor saab seda jälgida. Tasuta tarnija küsimustiku vastuste pank täidab näidisvastused teie näitajate põhjal, sealhulgas ühe kliendi müügitulupõhise osa, mis on arvutatud samamoodi nagu ülaltoodud näites.