Methodology overview
Our methodology is designed to help organisations prepare carbon reporting outputs that are clear, traceable and suitable for internal review. The focus is on evidence quality, sensible boundaries, consistent calculation logic and transparent reporting notes.
We avoid vague sustainability claims. Instead, we help organisations document what has been included, what has been excluded, which data sources were used and where assumptions or limitations apply.
Conversion factors
We apply relevant UK Government greenhouse gas conversion factors from DEFRA and DESNZ, selected according to the emissions source, activity data and reporting period.
This can include factors for areas such as purchased electricity, fuels, company vehicles, business travel, waste and other relevant activity categories, depending on the agreed reporting scope and available evidence.
GHG Protocol aligned structure
Where relevant, we use a GHG Protocol aligned approach to support emissions categorisation, scope structure and reporting boundaries. This helps organisations separate direct emissions, purchased energy and relevant value-chain emissions in a clear and consistent way.
- Scope 1 direct emissions, such as owned or controlled fuel use
- Scope 2 purchased energy emissions, such as electricity
- Relevant Scope 3 emissions where suitable data is available
- Transparent assumptions and limitation notes
- Consistent structure year to year where possible
Reporting boundaries and scope
Reporting boundaries are defined before calculations begin. This helps avoid confusion around which entities, sites, vehicles, meters, suppliers or activities are included in the reporting output.
For multi-site organisations, we can structure reporting around sites, entities, departments or operational areas, depending on the reporting purpose and data availability.
Evidence-first delivery
Strong carbon reporting depends on the quality of the evidence behind the figures. Our approach links source information to calculation outputs wherever practical, so the report is easier to review and defend internally.
- Evidence request checklist
- Source mapping from documents to reported outputs
- Exceptions log for missing data, estimates and substitutions
- Assumptions register
- Data quality summary
- Actions to improve completeness and control
Data quality and assumptions
Not every organisation has perfect data available at the first reporting stage. Where data is incomplete, estimated or substituted, this should be made clear rather than hidden.
Our reports can include data quality notes explaining where figures are based on actual records, supplier data, invoices, meter information, estimates or reasonable assumptions.
Calculation schedules
Calculation schedules are structured so finance teams, procurement teams and directors can understand how reported figures have been produced. The objective is to support review, not to hide the calculation process behind broad environmental language.
- Activity data recorded by category
- Conversion factor references
- Emissions outputs by source and scope
- Notes for assumptions, exclusions and limitations
- Supporting schedules for internal review
Compliance positioning
Our work supports carbon reporting preparation and evidence-led calculation outputs. It does not replace legal, audit, assurance or statutory filing advice.
- We do not provide assurance, verification or certification
- We do not make carbon neutral or net zero certified claims
- We do not overstate certainty where estimates are required
- Directors remain responsible for statutory sign-off where applicable
- Organisations should seek specialist professional advice where legal, audit or assurance input is required
Procurement-friendly outputs
Our structure is designed so procurement, finance and leadership teams can trace inputs to outputs quickly and understand the evidence behind the numbers.
Built for repeat reporting
A clear methodology helps future reporting cycles. Once boundaries, assumptions and evidence requirements are documented, organisations are in a better position to improve data collection year by year.
Methodology FAQs
Which conversion factors does Switch Neutral use?
We apply relevant UK Government greenhouse gas conversion factors from DEFRA and DESNZ, selected according to the emissions source and reporting period.
Is the methodology aligned to the GHG Protocol?
We use a GHG Protocol aligned approach to support emissions categorisation, scope structure and reporting boundaries where relevant.
How do you handle missing data?
Where data is missing, estimated or incomplete, we record assumptions, limitations and exceptions clearly within the reporting output.
Do you provide assurance or verification?
No. We do not provide assurance, verification or certification. Our service focuses on reporting support, evidence packs, methodology notes and calculation schedules.
Related pages
See our carbon reporting services, SECR reporting support, and contact pages.