What the rules say
The 2018 regulations that created SECR say the directors' report "must state at least one ratio which expresses the company's annual emissions in relation to a quantifiable factor associated with the company's activities". They don't say which. The government's Environmental Reporting Guidelines add that the ratio should be the one most relevant to your business, calculated on a consistent basis year on year, with the method disclosed.
The guidelines also list examples. For any sector: tonnes of CO2e per £m sales revenue and per full-time equivalent employee. By sector: per square metre of gross store area for retail, per square metre for property, per tonne of production for manufacturing, and per tonne kilometre for transport. DfE goes further for academy trusts and encourages tonnes per pupil, so trusts can be compared.
The three common choices
| Ratio | Suits | Watch out for |
|---|---|---|
| tCO2e per £m turnover | Jebkuram uzņēmumam; viegli salīdzināt starp nozarēm; vadlīnijās teikts, ka finanšu rādītāji ir piemēroti, lai salīdzinātu uzņēmumus ar atšķirīgiem produktiem | Price rises and inflation lower it without any real change. A big one-off contract can swing it |
| tCO2e per employee | Biroji, konsultāciju uzņēmumi, aģentūras un pakalpojumu uzņēmumi, kuru pēdu galvenokārt nosaka cilvēki | Use full-time equivalents. Outsourcing work makes it look better without cutting anything |
| kgCO2e uz m² | Uzņēmumi, kuru oglekļa pēdu galvenokārt veido ēku apkure un elektroapgāde: nekustamais īpašums, mazumtirdzniecība, skolas | Use the same floor area measure each year. It says nothing about vehicles or travel |
The guidelines also suggest activity ratios, such as per unit produced, when you compare with firms making similar products. If your business has very different activities, you can give a ratio for each.
Aprēķina piemērs: izaugsme slēpj progresu, un otrādi
Uzņēmums pieņem darbā sešus darbiniekus un palielina apgrozījumu par 30 %. Tā gāzes, elektroenerģijas un furgonu dīzeļdegvielas patēriņš pieaug, bet mazāk. Lai izolētu uzņēmējdarbības izmaiņas, abiem gadiem izmantoti 2026. gada valdības faktori:
| Year 1 | Year 2 | Change | |
|---|---|---|---|
| Scope 1 and 2, tCO2e | 23.38 | 28.14 | +20% |
| tCO2e per £m turnover | 11.69 | 10.82 | -7% |
| tCO2e per employee | 1.17 | 1.08 | -7% |
| kgCO2e uz m² (600 m² abos gados) | 39.0 | 46.9 | +20% |
Total emissions rose 20%, while emissions per £m and per employee fell. Both statements are true, and a reader needs both. The floor area didn't change, so the per m² ratio moves exactly with the total. This is the trap the government's guidance warns about: an intensity target can be met while total emissions still go up.
The reverse happens too. If turnover falls in a bad year, emissions per £m can rise even when you used less energy. Explain both in the narrative, and if the factors changed between years, say how much of the change came from that. Our post on why footprints dropped in 2026 shows how.
Jūsu izvēle
- Jautājiet, kas patiesībā nosaka jūsu emisijas: ēkas, cilvēki, transportlīdzekļi vai ražošana.
- Pick a ratio whose bottom number grows when that driver grows.
- Pārbaudiet, vai katru gadu jums būs saucēja skaitlis no tā paša avota, piemēram, revidētais apgrozījums vai vidējais pilnas slodzes ekvivalents.
- Write down the definition and keep it. If you must change ratio, give both for the year you switch and explain why.
Schools and academy trusts should read carbon reporting for schools, and housing providers our post on charities and housing associations, which covers emissions per home.
How Carbon Recycling helps
Carbon Recycling SECR pārskats piedāvā trīs intensitātes rādītājus: tCO2e uz £ milj. apgrozījuma, uz pilnas slodzes darbinieku un kgCO2e uz m² platības. Ievadiet apgrozījumu, darbinieku skaitu vai platību katram gadam, un pārskats parāda šā gada rādītāju blakus pagājušā gada rādītājam, aprēķinātu pēc tās pašas metodes, līdzās jūsu enerģijas patēriņam, emisijām un metodei. Bezmaksas atbilžu krātuve piegādātāju anketām aprēķina arī skaitļus uz darbinieku un uz £ milj. intensitātes jautājumam, ko klienti bieži uzdod.