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 |
|---|---|
| Podatki o posameznih dejavnostih v verigi vrednosti, vključno s podatki dobaviteljev (primarni podatki) | 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 |
| Ocene na podlagi podatkov o dejavnosti in emisijskih faktorjev, kadar emisij ni mogoče neposredno izmeriti | 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.
Zdaj še podatki samega izvajalca. Z 30.000 kWh električne energije, 40.000 kWh plina in 6000 litri dizla za kombije znašajo njegove emisije obsega 1 za leto 2026 22,79 ton, emisije obsega 2 na podlagi lokacije pa 3,93 ton. Stranka predstavlja 10 % prometa, zato je njen dodeljeni delež emisij obsega 1 in 2 2,67 ton CO2e. Števili merita različni stvari, zato ene ne predstavljajte kot popravka druge. Pošljite svoje emisije obsega 1 in 2, dodelitev in metodo ter navedite, katere kategorije obsega 3 ste izmerili, da stranka vidi, kaj je zajeto. Če kombije zamenjate z električnimi, bo to vidno v naslednji dodelitvi. Panožno povprečje tega ne bo nikoli pokazalo.
Kontrolni seznam pred odgovorom
- Obseg 1 in 2 v tonah CO2e za navedeno 12-mesečno obdobje. Obseg 2 navedite na podlagi lokacije, kar je podlaga, ki jo UK SRS S2 uporablja za obseg 2, in tudi na podlagi trga, če imate tarifo iz obnovljivih virov. Naša objava o zelenih tarifah pojasnjuje razliko.
- The share allocated to the customer, and the basis, such as revenue.
- Metoda: GHG Protocol, pretvorbeni faktorji vlade Združenega kraljestva in leto faktorjev.
- Viri podatkov, kot so odčitki števcev, računi in kartice za gorivo, ter način preverjanja podatkov. Ne imenujte jih preverjene, če niso bili.
- Vse emisije obsega 3, ki jih merite, po kategorijah.
- 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 širši bonton teh zahtev, kaj je smiselno zahtevati in kaj ne, glejte zahteve za podatke o emisijah dobaviteljev.
How Carbon Recycling helps
Carbon Recycling izračuna vaš obseg 1, 2 in 3 iz računov, plačilnih kartic za gorivo in evidenc potovanj z vladnimi faktorji Združenega kraljestva ter prikaže obseg 2 na podlagi lokacije in na podlagi trga drug ob drugem. Vsaka vrstica hrani faktor in njegov ID, tako da jo stranka ali revizor lahko izsledi. Brezplačna zbirka odgovorov na vprašalnike za dobavitelje iz vaših podatkov izpolni vzorčne odgovore, vključno z deležem na podlagi prihodkov za eno stranko, izračunanim enako kot v zgornjem primeru.