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 |
|---|---|
| Data dari aktivitas tertentu dalam rantai nilai, termasuk dari pemasok (data primer) | 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 |
| Estimasi yang disusun dari data aktivitas dan faktor emisi, jika emisi tidak dapat diukur langsung | 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.
Sekarang angka milik kontraktor itu sendiri. Dengan 30.000 kWh listrik, 40.000 kWh gas, dan 6.000 liter solar (diesel) untuk van, Cakupan 1 tahun 2026-nya adalah 22,79 ton dan Cakupan 2 berbasis lokasinya adalah 3,93 ton. Pelanggan menyumbang 10% pendapatan, sehingga bagian Cakupan 1 dan 2 yang dialokasikan adalah 2,67 ton CO2e. Kedua angka mengukur hal yang berbeda, jadi jangan sajikan yang satu sebagai koreksi atas yang lain. Kirimkan Cakupan 1 dan 2 Anda, alokasinya, dan metodenya, serta sebutkan kategori Cakupan 3 mana yang sudah Anda ukur, agar pelanggan dapat melihat apa saja yang tercakup. Jika Anda beralih ke van listrik, alokasi berikutnya akan menunjukkannya. Rata-rata industri tidak akan pernah menunjukkannya.
Daftar periksa sebelum Anda menjawab
- Cakupan 1 dan 2 dalam ton CO2e, untuk periode 12 bulan yang disebutkan. Berikan Cakupan 2 berbasis lokasi, dasar yang dipakai UK SRS S2 untuk Cakupan 2, dan juga berbasis pasar jika Anda menggunakan tarif listrik terbarukan. Artikel kami tentang tarif hijau menjelaskan perbedaannya.
- The share allocated to the customer, and the basis, such as revenue.
- Metode: GHG Protocol, faktor konversi pemerintah Inggris Raya, dan tahun faktornya.
- Sumber data, seperti pembacaan meter, tagihan, dan kartu bahan bakar, serta cara angka diperiksa. Jangan menyebutnya terverifikasi kecuali memang demikian.
- Setiap Cakupan 3 yang Anda ukur, per kategori.
- 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.
Untuk etika yang lebih luas dalam permintaan seperti ini, apa yang wajar diminta dan apa yang tidak, lihat permintaan data karbon pemasok.
How Carbon Recycling helps
Carbon Recycling menghitung Cakupan 1, 2, dan 3 Anda dari tagihan, kartu bahan bakar, dan catatan perjalanan dengan faktor pemerintah Inggris Raya, serta menampilkan Cakupan 2 berbasis lokasi dan berbasis pasar berdampingan. Setiap baris menyimpan faktor dan ID-nya, sehingga pelanggan atau auditor dapat menelusurinya. Bank jawaban kuesioner pemasok gratis mengisi contoh jawaban dari angka Anda, termasuk porsi berbasis pendapatan untuk satu pelanggan, dihitung dengan cara yang sama seperti contoh di atas.