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 daripada aktiviti khusus dalam rantaian nilai, termasuk daripada pembekal (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 |
| Anggaran yang dibina daripada data aktiviti dan faktor pelepasan, apabila pelepasan tidak dapat diukur secara 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.
Kini angka kontraktor itu sendiri. Dengan 30,000 kWh elektrik, 40,000 kWh gas dan 6,000 liter diesel van, Skop 1 2026nya ialah 22.79 tan dan Skop 2 berasaskan lokasinya ialah 3.93 tan. Pelanggan itu mewakili 10% daripada perolehan, jadi bahagian Skop 1 dan 2 yang diperuntukkan ialah 2.67 tan CO2e. Kedua-dua angka mengukur perkara yang berbeza, jadi jangan bentangkan satu sebagai pembetulan kepada yang lain. Hantar Skop 1 dan 2 anda, peruntukan dan kaedahnya, dan nyatakan kategori Skop 3 yang telah anda ukur, supaya pelanggan dapat melihat apa yang diliputi. Jika anda menukar van kepada elektrik, peruntukan seterusnya akan menunjukkannya. Purata industri tidak akan pernah menunjukkannya.
Senarai semak sebelum anda membalas
- Skop 1 dan 2 dalam tan CO2e, bagi tempoh 12 bulan yang dinyatakan. Berikan Skop 2 berasaskan lokasi, asas yang digunakan UK SRS S2 untuk Skop 2, dan berasaskan pasaran juga jika anda menggunakan tarif tenaga boleh baharu. Siaran kami tentang tarif hijau menerangkan perbezaannya.
- The share allocated to the customer, and the basis, such as revenue.
- Kaedah: GHG Protocol, faktor penukaran kerajaan UK dan tahun faktor.
- Sumber data, seperti bacaan meter, bil dan kad bahan api, serta cara angka disemak. Jangan sebut ia disahkan kecuali memang begitu.
- Sebarang Skop 3 yang anda ukur, mengikut 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 bagi permintaan ini, apa yang munasabah untuk diminta dan apa yang tidak, lihat permintaan data karbon pembekal.
How Carbon Recycling helps
Carbon Recycling mengira Skop 1, 2 dan 3 anda daripada bil, kad bahan api dan rekod perjalanan dengan faktor kerajaan UK, dan menunjukkan Skop 2 berasaskan lokasi dan berasaskan pasaran bersebelahan. Setiap baris menyimpan faktor dan ID-nya, supaya pelanggan atau juruaudit boleh mengesannya. Bank jawapan soal selidik pembekal percuma mengisi jawapan model daripada angka anda, termasuk bahagian berasaskan hasil bagi seorang pelanggan, dikira dengan cara yang sama seperti contoh di atas.