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 |
|---|---|
| Podaci o određenim aktivnostima u lancu vrijednosti, uključujući od dobavljača (primarni podaci) | 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 |
| Procjene na temelju podataka o aktivnostima i emisijskih faktora, gdje se emisije ne mogu izravno mjeriti | 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.
Sada vlastiti podaci izvođača. Uz 30.000 kWh električne energije, 40.000 kWh plina i 6.000 litara dizela za kombije, njegov 2026 opseg 1 iznosi 22,79 tona, a opseg 2 temeljen na lokaciji 3,93 tona. Kupac čini 10 % prometa, pa je njemu raspoređeni udio opsega 1 i 2 2,67 tona CO2e. Ta dva broja mjere različite stvari, pa jedan ne prikazujte kao ispravak drugoga. Pošaljite svoj opseg 1 i 2, raspodjelu i metodu te navedite koje ste kategorije opsega 3 izmjerili, kako bi kupac vidio što je obuhvaćeno. Ako kombije zamijenite električnima, sljedeća raspodjela to će pokazati. Prosjek djelatnosti nikada neće.
Kontrolni popis prije odgovora
- Opseg 1 i 2 u tonama CO2e, za navedeno razdoblje od 12 mjeseci. Navedite opseg 2 temeljen na lokaciji, osnovu koju UK SRS S2 koristi za opseg 2, a ako imate zelenu tarifu, i temeljen na tržištu. Naš članak o zelenim tarifama objašnjava razliku.
- The share allocated to the customer, and the basis, such as revenue.
- Metoda: GHG Protocol, faktori pretvorbe britanske vlade i godina faktora.
- Izvori podataka, poput očitanja brojila, računa i kartica za gorivo, te kako su podaci provjereni. Ne nazivajte ih verificiranima ako nisu.
- Sve što mjerite u opsegu 3, po kategorijama.
- 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.
Za širi bonton ovih zahtjeva, što je razumno tražiti, a što nije, pogledajte zahtjeve dobavljačima za podatke o ugljiku.
How Carbon Recycling helps
Carbon Recycling izračunava vaš opseg 1, 2 i 3 iz računa, kartica za gorivo i evidencije putovanja s faktorima britanske vlade te prikazuje opseg 2 temeljen na lokaciji i temeljen na tržištu jedan uz drugi. Svaki redak čuva faktor i njegov ID, pa ga kupac ili revizor može slijediti. Besplatna zbirka odgovora za upitnike za dobavljače popunjava modelske odgovore iz vaših brojki, uključujući udio prema prihodu za jednog kupca, izračunat na isti način kao u gornjem primjeru.