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 |
|---|---|
| Gögn frá tilteknum athöfnum í virðiskeðjunni, þar á meðal frá birgjum (frumgögn) | 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 |
| Mat byggt á virknigögnum og losunarstuðlum, þar sem ekki er hægt að mæla losun beint | 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.
Nú tölur verktakans sjálfs. Með 30,000 kWh af rafmagni, 40,000 kWh af gasi og 6,000 lítrum af dísilolíu á sendibíla er losun hans í umfangi 1 árið 2026 22.79 tonn og staðsetningarbundin losun í umfangi 2 3.93 tonn. Viðskiptavinurinn stendur fyrir 10% af veltu, svo úthlutaður hluti hans af umfangi 1 og 2 er 2.67 tonn CO2e. Tölurnar tvær mæla ólíka hluti, svo ekki setja aðra fram sem leiðréttingu á hinni. Sendu losun í umfangi 1 og 2, úthlutunina og aðferðina og tilgreindu hvaða flokka í umfangi 3 þú hefur mælt, svo viðskiptavinurinn sjái hvað er tekið með. Ef þú skiptir sendibílunum út fyrir rafbíla sést það í næstu úthlutun. Meðaltal atvinnugreinar sýnir það aldrei.
Gátlisti áður en þú svarar
- Scope 1 and 2 in tonnes CO2e, for a stated 12-month period. Give Scope 2 location-based, the basis UK SRS S2 uses for Scope 2, and market-based too if you are on a renewable tariff. Our post on green tariffs explains the difference.
- 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.
- Gagnaheimildir, svo sem mælaálestur, reikningar og eldsneytiskort, og hvernig tölurnar voru kannaðar. Ekki kalla þær vottaðar nema þær hafi verið það.
- Losun í umfangi 3 sem þú mælir, eftir flokkum.
- 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.
Um almennar siðareglur slíkra beiðna, hvað er sanngjarnt að biðja um og hvað ekki, sjá gagnabeiðnir til birgja um losun.
How Carbon Recycling helps
Carbon Recycling reiknar umfang 1, 2 og 3 út frá reikningum, eldsneytiskortum og ferðagögnum með stuðlum breskra stjórnvalda, og sýnir staðsetningarbundið og markaðsbundið umfang 2 hlið við hlið. Hver lína geymir stuðulinn og auðkenni hans, svo viðskiptavinur eða endurskoðandi getur rakið hana. Ókeypis svarabanki fyrir spurningalista birgja fyllir út fyrirmyndarsvör út frá tölunum þínum, þar á meðal tekjuskiptan hlut fyrir einn viðskiptavin, reiknaðan á sama hátt og í dæminu hér að ofan.