SECR vs Carbon Footprint Report

SECR reporting and carbon footprint reporting are closely connected, but they are not the same thing.

This is a common area of confusion for UK businesses.

Some organisations need SECR reporting because they meet statutory reporting requirements. Others need a carbon footprint report because customers, tenders, investors, lenders, parent companies, procurement teams, or internal stakeholders have asked for emissions information.

In some cases, a business may need both.

The mistake is assuming that one report automatically replaces the other.

A SECR disclosure is a specific statutory reporting requirement for certain UK companies and LLPs. A carbon footprint report is usually a broader, more flexible report that explains the emissions associated with a defined organisation, site, activity, product, service, or reporting period.

They may use similar data. They may use the same UK Government conversion factors. They may both include Scope 1, Scope 2 and some Scope 3 emissions. But their purpose, structure, audience and level of detail can be different.

This guide explains the difference between SECR reporting and a carbon footprint report, when each may be needed, and how UK businesses should approach them carefully.

What is SECR reporting?

SECR stands for Streamlined Energy and Carbon Reporting.

It is a UK reporting framework that requires certain organisations to disclose energy use, greenhouse gas emissions and related information as part of their annual reporting.

SECR is not a general marketing report. It is linked to statutory company reporting and annual accounts.

Depending on the type of organisation, SECR can require information such as:

• UK energy use
• Greenhouse gas emissions
• Scope 1 emissions
• Scope 2 emissions
• Certain Scope 3 emissions, where required
• At least one intensity ratio
• Methodology notes
• Energy efficiency action information
• Explanations for omissions where information is not practical to obtain

For many organisations, SECR information appears in the Directors’ Report or equivalent annual reporting section.

The purpose of SECR is to increase transparency around energy use and carbon emissions, while encouraging businesses to consider energy efficiency and carbon management.

A SECR disclosure should be clear, evidence-led and suitable for inclusion within formal business reporting.

Switch Neutral supports UK businesses with SECR reporting, including data collection, emissions calculations, methodology notes and evidence pack preparation.

We do not provide statutory assurance, verification, certification, or legal sign-off. Directors and reporting entities remain responsible for statutory reporting decisions where applicable.

What is a carbon footprint report?

A carbon footprint report is a structured report that measures and explains greenhouse gas emissions for a defined reporting boundary.

That boundary could be:

• A whole company
• A group of companies
• A single site
• Multiple sites
• A product
• A project
• A service
• A tender submission
• A supply chain activity
• A baseline reporting year
• A specific operational activity

Unlike SECR, a carbon footprint report is not always a statutory filing requirement.

It is often prepared for practical business reasons, such as:

• Customer requests
• Tender requirements
• Supplier onboarding
• ESG reporting
• Investor or lender requests
• Board reporting
• Parent company reporting
• Carbon baseline creation
• Internal sustainability planning
• Scope 1, Scope 2 and Scope 3 visibility
• Evidence packs for procurement or audit review

A carbon footprint report may be narrower than SECR, broader than SECR, or completely separate from SECR depending on the purpose.

For example, a small business that is not in scope for SECR may still need a carbon footprint report because a large customer asks for emissions data.

Equally, a large organisation may complete SECR for statutory reporting but also prepare a more detailed carbon footprint report for internal ESG governance, tenders, customers, investors, or supply chain reporting.

Switch Neutral supports UK organisations with carbon footprint reporting that is clear, proportionate and evidence-led.

The main difference between SECR and a carbon footprint report

That means SECR has a more fixed reporting context. It is connected to annual reporting and statutory disclosure.

A carbon footprint report is more flexible. It can be built around the purpose of the report, the audience, the boundary, the available data and the level of detail required.

The same business may need both.

For example, a large UK company may need SECR because it meets the relevant reporting criteria. The same company may also need a carbon footprint report for a customer tender that asks for a more detailed breakdown of Scope 1, Scope 2 and Scope 3 emissions.

The SECR disclosure may be concise and suitable for annual accounts.

The carbon footprint report may be longer, with more supporting detail, methodology notes, emissions categories, data quality notes, assumptions, exclusions and evidence references.

They are connected, but they are not identical.

Is SECR mandatory?

SECR is mandatory for organisations that fall within the relevant criteria.

This can include UK quoted companies, large unquoted companies and large LLPs that meet the applicable reporting requirements.

The exact position depends on the organisation’s structure, reporting status and statutory obligations.

Businesses should not assume they are outside SECR without checking properly.

A company may need to consider:

• Whether it is quoted or unquoted
• Whether it is UK incorporated
• Whether it is part of a group
• Whether it meets relevant size criteria
• Whether exemptions apply
• Whether it must prepare a Directors’ Report
• Whether it is an LLP within scope
• Whether group reporting affects the position

SECR should be checked early, not left until the annual report is being prepared.

If a business is in scope, it needs a reporting process that can collect the right data, calculate emissions, support the methodology and provide evidence behind the figures.

A rushed SECR disclosure can create problems if the numbers cannot be explained or supported.

Is a carbon footprint report mandatory?

A carbon footprint report is not automatically mandatory for every UK business.

However, many businesses still need one because of commercial pressure.

A carbon footprint report may be requested by:

• Customers
• Public sector buyers
• Large corporate clients
• Framework agreements
• Tender portals
• Main contractors
• Parent companies
• Investors
• Lenders
• Insurers
• ESG platforms
• Supply chain questionnaires
• Internal boards or shareholders

For many SMEs, this is the first reason they start carbon reporting.

They may not be legally required to report under SECR, but they still need a credible carbon footprint report because a customer asks for emissions data.

This is becoming more common in supply chains where larger businesses are trying to understand emissions across suppliers and contractors.

For this reason, a carbon footprint report is often less about statutory compliance and more about commercial readiness.

It helps a business answer carbon questions clearly and professionally without overclaiming.

For smaller organisations, our carbon reporting for SMEs support is designed to provide a practical starting point without making the process unnecessarily complicated.

Do SECR and carbon footprint reports use the same data?

They can use some of the same data.

Common overlapping data sources include:

• Electricity invoices
• Gas invoices
• Fuel card records
• Fleet records
• Mileage claims
• Business travel data
• Site lists
• Meter records
• Refrigerant records
• Energy management reports
• Finance reports
• Operational activity data

Both SECR and carbon footprint reports may also use UK Government greenhouse gas conversion factors to calculate emissions from activity data.

However, the level of detail may be different.

A SECR disclosure may only need certain information for the statutory report.

A carbon footprint report may go further and include more detailed category breakdowns, Scope 3 emissions, evidence notes, assumptions, exclusions, site-level summaries, supplier information, reduction opportunities, or data quality commentary.

The same source data can support both outputs, but the reporting format and purpose may differ.

This is why businesses should build a central evidence pack rather than preparing each report separately from scratch.

A good evidence pack can support SECR, carbon footprint reporting, tender responses, customer questionnaires and internal governance.

Do both reports include Scope 1, Scope 2 and Scope 3 emissions?

Both reports can include Scope 1, Scope 2 and Scope 3 emissions, but the treatment may be different.

A carbon footprint report can be designed to include the scopes that are relevant to the reporting purpose.

For example:

• A basic operational carbon footprint may focus on Scope 1 and Scope 2
• A customer-facing report may include selected Scope 3 categories
• A tender-ready report may include Scope 1, Scope 2 and material Scope 3 categories
• A more detailed business footprint may include a broader Scope 3 assessment

SECR also involves emissions reporting, but the requirements depend on the type of organisation.

For many businesses, SECR focuses strongly on energy use and associated emissions, with Scope 1 and Scope 2 usually central to the disclosure. Certain Scope 3 elements may also be relevant, particularly business travel and other required categories depending on the organisation type.

The important point is that businesses should not assume the scope coverage is the same.

A SECR disclosure does not automatically provide a complete Scope 3 carbon footprint.

A carbon footprint report does not automatically satisfy SECR unless it has been prepared with the relevant SECR requirements in mind.

For more detail, see our guide to Scope 1, Scope 2 and Scope 3 reporting.

What does SECR usually include?

A SECR disclosure usually needs to be structured around the requirements that apply to the organisation.

This may include:

• Annual energy use
• Greenhouse gas emissions
• Scope 1 emissions
• Scope 2 emissions
• Relevant Scope 3 emissions, where applicable
• At least one intensity ratio
• A methodology statement
• Energy efficiency action narrative
• Comparative information where required
• Notes on exclusions or unavailable information

The exact content depends on whether the organisation is quoted, unquoted, an LLP, or part of a group.

A professional SECR process should include:

• Eligibility review
• Boundary confirmation
• Data collection
• Evidence review
• Emissions calculations
• Conversion factor selection
• Intensity ratio selection
• Methodology wording
• Internal review
• Clear records for sign-off

The report should be suitable for formal business reporting and should avoid unsupported claims.

For example, a SECR disclosure should not say the organisation is carbon neutral or net zero certified unless separate evidence, standards and verification support those claims.

Switch Neutral keeps SECR reporting careful, factual and evidence-led.

What does a carbon footprint report usually include?

A carbon footprint report may be more detailed and flexible than a SECR disclosure.

A strong business carbon footprint report may include:

• Executive summary
• Reporting period
• Organisational boundary
• Operational boundary
• Scope 1 emissions
• Scope 2 emissions
• Scope 3 emissions
• Category-by-category emissions breakdown
• Activity data summary
• Conversion factors used
• Methodology notes
• Data quality commentary
• Assumptions
• Exclusions
• Evidence pack references
• Year-on-year comparison, where available
• Emissions intensity metrics
• Improvement actions
• Recommendations for better data collection

The report can be shaped around the business need.

For a tender, the report may focus on clear headline emissions, methodology and evidence.

For internal governance, it may go deeper into category analysis and data quality.

For a board pack, it may include summary tables and risk areas.

For an SME, it may be more concise but still properly structured.

The key is that the report should be clear about what it covers and what it does not cover.

A carbon footprint report should not be used to make exaggerated environmental claims.

It should show measured emissions for a defined boundary and explain how the figures were calculated.

Why businesses often need both

Many businesses need both SECR reporting and a carbon footprint report because they serve different purposes.

SECR may satisfy a statutory disclosure requirement.

A carbon footprint report may support wider business needs.

For example, a company may need:

• SECR for annual accounts
• A carbon footprint report for a major customer
• Scope 3 data for a supplier questionnaire
• Emissions figures for a tender
• A board-level carbon baseline
• Evidence for internal ESG reporting
• Data for a parent company submission

In this situation, the best approach is not to duplicate work.

The business should build one reliable data collection and evidence process, then use that process to produce the required outputs.

This avoids inconsistent numbers appearing in different places.

For example, if the annual report says one emissions figure and a tender response says another, the business may need to explain why.

Sometimes the difference is valid because the boundary, scope or reporting period is different.

But those differences must be documented.

A joined-up reporting process helps keep the numbers consistent, explainable and easier to manage.

Key comparison: SECR vs carbon footprint report

The two reporting types can be compared as follows.

Purpose

SECR is designed to meet statutory energy and carbon reporting requirements for eligible organisations.

A carbon footprint report is designed to measure and explain emissions for a defined business purpose.

Audience

SECR is usually read by directors, shareholders, Companies House users, investors, auditors, accountants and other formal reporting stakeholders.

A carbon footprint report may be read by customers, tender teams, procurement departments, parent companies, lenders, investors, internal boards, ESG teams and operational managers.

Format

SECR is normally included within annual reporting.

A carbon footprint report is usually a standalone document, PDF, evidence pack, board report, tender attachment, or internal reporting pack.

Scope

SECR follows the relevant reporting requirements for the organisation.

A carbon footprint report can be broader, narrower, or more detailed depending on the reporting objective.

Detail

SECR may be concise and focused on statutory disclosure.

A carbon footprint report may include more detail, such as category breakdowns, assumptions, data quality notes, evidence references and Scope 3 commentary.

Flexibility

SECR is less flexible because it is tied to a reporting framework.

A carbon footprint report is more flexible because it can be built around the business need.

Compliance risk

SECR carries statutory reporting considerations for organisations in scope.

A carbon footprint report carries commercial, reputational and evidence risks if the data or claims are weak.

Best use

SECR is best used for eligible annual reporting requirements.

A carbon footprint report is best used for understanding emissions, responding to customers, supporting tenders and building a carbon reporting baseline.

Can a carbon footprint report be used for SECR?

Sometimes, yes, but only if it has been prepared with SECR requirements in mind.

A carbon footprint report can provide much of the underlying data needed for SECR, especially if it includes:

• Reporting period
• Organisational boundary
• Energy use
• Scope 1 emissions
• Scope 2 emissions
• Relevant Scope 3 emissions
• Methodology notes
• Conversion factors
• Evidence sources
• Intensity metrics
• Energy efficiency action information

However, a generic carbon footprint report may not contain everything needed for SECR.

For example, it may not include the correct statutory boundary. It may not include the required annual report wording. It may not include the right intensity ratio. It may not provide energy efficiency action commentary. It may not be structured around quoted, unquoted or LLP requirements.

So the answer is:

If SECR is required, the report should be reviewed against SECR requirements before annual reporting.

Can SECR be used as a carbon footprint report?

Sometimes, but it may be too limited.

A SECR disclosure can be useful evidence of energy and emissions reporting, but it may not be enough for customers, tenders or internal carbon planning.

A customer may ask for:

• A full Scope 1, Scope 2 and Scope 3 breakdown
• A standalone carbon footprint report
• A carbon reduction plan
• Evidence behind the numbers
• Supplier emissions data
• Category-level emissions detail
• A methodology document
• Data quality notes
• A baseline year
• A reduction pathway
• Site-level reporting

A SECR disclosure may not contain that level of detail.

It may show headline emissions and required statutory information, but not the full evidence trail or category breakdown needed for commercial reporting.

So SECR can support a carbon footprint report, but it may not be enough on its own.

Businesses should treat SECR as one reporting output within a wider carbon reporting process.

Which report should an SME choose?

Many SMEs are not in scope for SECR.

But that does not mean they should ignore carbon reporting.

SMEs may need a carbon footprint report because a customer, tender, framework, lender, investor, main contractor, or parent company asks for one.

For SMEs, the priority is usually to create a practical, credible carbon footprint baseline.

That means understanding:

• What energy the business uses
• What fuel the business uses
• Whether vehicles are owned or employee-owned
• What business travel takes place
• Whether waste data is available
• What Scope 3 categories are relevant
• What data can be evidenced
• Which assumptions are being made

An SME carbon footprint report should be proportionate.

It should not overcomplicate the process, but it should still be clear and professional.

The aim is to give the business a report it can explain, use and improve over time.

For this reason, many SMEs should start with a carbon footprint report rather than SECR, unless SECR applies to them.

Switch Neutral supports carbon reporting for SMEs with practical reporting that is suitable for real business use.

Which report should a large business choose?

Large businesses may need both.

A large UK business may be in scope for SECR because of its size and reporting status. It may also need a more detailed carbon footprint report for customers, investors, lenders, procurement, board reporting or group ESG requirements.

For large businesses, the challenge is often not the calculation itself.

The challenge is data control.

Large businesses may have:

• Multiple sites
• Multiple companies
• Multiple meters
• Multiple energy suppliers
• Fleet data
• Refrigerant records
• Business travel systems
• Waste contractors
• Procurement data
• Supplier emissions requests
• Internal finance systems
• Landlord or managing agent recharges
• Group reporting requirements

In this situation, SECR should not be treated as a last-minute annual accounts exercise.

The business should create a repeatable carbon reporting process that can support both statutory and commercial reporting.

Our carbon reporting for large businesses service is designed for organisations that need structured data collection, evidence mapping, scope classification and methodology support.

Which report is better for tenders?

For tenders, a carbon footprint report is often more useful than a SECR disclosure alone.

That is because tender questions often ask for specific evidence, explanations or documents.

A tender may ask for:

• A recent carbon footprint report
• Scope 1 and Scope 2 emissions
• Scope 3 emissions
• A carbon reduction plan
• A baseline year
• Carbon reporting methodology
• Evidence of data sources
• Year-on-year emissions
• Reduction actions
• Supplier emissions information
• SECR reporting, if applicable

If a business only provides a brief SECR disclosure, it may not fully answer the tender question.

A standalone carbon footprint report can be designed to answer the tender more clearly.

It can include the right level of detail, supporting assumptions, scope coverage, methodology notes and evidence pack references.

SECR can still be useful, especially if the tender asks whether the business reports under SECR.

But for many tender situations, the carbon footprint report is the more practical document.

Which report is better for internal decision-making?

A carbon footprint report is usually better for internal decision-making.

SECR is useful because it places energy and emissions information into formal reporting, but it may not provide enough operational detail for decision-makers.

A carbon footprint report can show:

• Which sites have the highest emissions
• Which activities are driving emissions
• Where Scope 3 data is weak
• Which categories need better evidence
• Which energy sources matter most
• Which vehicles, travel, waste, or procurement areas need review
• How emissions compare year on year
• Where reduction opportunities may exist

This can help directors and managers understand what is actually happening inside the business.

It also helps avoid the mistake of focusing only on a headline total.

The total emissions figure matters, but the business also needs to understand the sources, quality and limitations of the data.

A good carbon footprint report should support action, not just disclosure.

Which report is better for customers and supply chains?

A carbon footprint report is usually better for customer and supply chain requests.

Customers often want emissions information in a practical format. They may not want to search through annual accounts to find a short SECR disclosure.

They may ask for a separate report that explains:

• Reporting period
• Scope coverage
• Emissions totals
• Methodology
• Data quality
• Carbon reduction activity
• Evidence sources
• Exclusions
• Limitations

This is where a well-structured carbon footprint report is valuable.

It gives the business a document that can be shared with customers and procurement teams without making unsupported claims.

It also helps keep responses consistent.

Instead of answering each carbon questionnaire from scratch, the business can use one approved report as the foundation.

This reduces confusion and improves confidence in the numbers.

Why the reporting boundary matters

The reporting boundary is one of the most important differences between SECR and a carbon footprint report.

SECR follows the relevant statutory reporting boundary for the organisation.

A carbon footprint report can use a boundary that fits the purpose of the report.

For example, a carbon footprint report may cover:

• One trading company
• A group of companies
• A specific site
• A group of sites
• A product line
• A service area
• A project
• UK operations only
• UK and international operations
• A tender-specific operating boundary

This flexibility is useful, but it must be explained clearly.

A carbon footprint report should state exactly what is included and excluded.

If the report covers only UK operations, say so.

If it excludes certain sites because data is unavailable, say so.

If it excludes Scope 3 categories because they are not currently measurable, say so.

Transparency is better than pretending the report covers everything.

For audit-ready carbon reporting, boundary clarity is essential.

Why evidence matters for both reports

Both SECR and carbon footprint reports need evidence.

The final number is only useful if the business can explain where it came from.

Evidence may include:

• Energy invoices
• Half-hourly data
• Meter reads
• Fuel cards
• Mileage claims
• Vehicle records
• Refrigerant service reports
• Business travel exports
• Waste contractor reports
• Water bills
• Procurement reports
• Supplier submissions
• Finance records
• Site lists
• Group structure documents

The evidence pack should show:

• The reporting period
• Data sources used
• Activity data collected
• Units of measurement
• Conversion factors applied
• Scope classification
• Assumptions
• Exclusions
• Data gaps
• Review notes

A report without evidence is difficult to defend.

This matters for SECR because figures may sit within formal reporting.

It also matters for carbon footprint reports because customers, procurement teams and internal stakeholders may challenge the numbers.

Evidence-led reporting protects the business from confusion and unsupported claims.

Common mistake: treating SECR as a complete carbon strategy

SECR is a reporting requirement.

It is not a complete carbon strategy on its own.

It can help improve visibility of energy use and emissions, but it does not automatically produce a reduction plan, supplier engagement programme, Scope 3 strategy, operational improvement plan, or net zero roadmap.

A business should not assume that completing SECR means its wider carbon reporting work is finished.

SECR may be the starting point.

A carbon footprint report may then provide wider emissions visibility.

Further work may be needed to understand data quality, reduction opportunities, supplier emissions, fleet emissions, business travel, procurement and long-term improvement actions.

Switch Neutral’s role is to help businesses report clearly and responsibly, not to overclaim progress that has not been evidenced.

Common mistake: treating a carbon footprint report as statutory compliance

A carbon footprint report can be very useful, but it is not automatically a statutory SECR disclosure.

A business may have a detailed carbon footprint report and still need separate SECR wording for annual reporting.

For example, the carbon footprint report may not include:

• The correct statutory reporting boundary
• Annual report wording
• SECR-specific energy use disclosure
• Required intensity ratio
• Energy efficiency action narrative
• Comparative information
• Notes required for unavailable information

This is why businesses in scope for SECR should not assume a generic carbon footprint report is enough.

The report should be checked against SECR requirements before being relied upon for annual reporting.

Common mistake: making claims the reports do not support

Both SECR disclosures and carbon footprint reports should be careful with environmental claims.

A report showing emissions does not automatically prove that a business is:

• Carbon neutral
• Net zero certified
• Climate positive
• Fully sustainable
• Zero emissions
• Carbon free
• Fully offset
• Environmentally compliant in every area

These claims can create reputational and legal risks if they are not properly evidenced.

A carbon footprint report measures emissions within a defined boundary.

A SECR disclosure reports required energy and carbon information for eligible organisations.

Neither document should be used to make claims that go beyond the evidence.

Switch Neutral does not provide carbon neutral certification or net zero certification.

Our focus is clear, credible, evidence-led carbon reporting.

How to choose the right reporting approach

The right reporting approach depends on the business, the audience and the reason for reporting.

A business should start by asking:

• Are we legally required to report under SECR?
• Has a customer asked for a carbon footprint report?
• Is this for a tender?
• Is this for internal board reporting?
• Is this for a parent company or investor?
• What reporting period is needed?
• What boundary should be used?
• Which scopes need to be included?
• What evidence is available?
• What assumptions are required?
• Who will review or rely on the report?

If SECR applies, the business needs a SECR process.

If a customer, tender, or board needs wider emissions visibility, the business may need a carbon footprint report.

If both apply, the best approach is to build one structured data process that supports both outputs.

That process should produce consistent, explainable figures and avoid duplicated work.

Practical example: SME supplier request

An SME receives a request from a large customer asking for its carbon footprint.

The SME is not in scope for SECR.

In this case, the business probably does not need SECR reporting.

It needs a carbon footprint report that explains:

• The reporting period
• The business boundary
• Scope 1 emissions
• Scope 2 emissions
• Relevant Scope 3 emissions
• Data sources
• Conversion factors
• Assumptions
• Exclusions
• Final emissions total
• Any improvement actions

This gives the customer a clear answer and gives the SME a useful baseline for future reporting.

Practical example: large company annual reporting

A large UK company is preparing its annual accounts.

It is in scope for SECR.

In this case, the business needs a SECR disclosure that meets the applicable reporting requirements.

However, the same company may also need a carbon footprint report for customers and internal ESG reporting.

The SECR disclosure may be concise and formal.

The carbon footprint report may provide a more detailed emissions breakdown, including Scope 3 categories, evidence notes and data quality commentary.

The best approach is to collect the data once and use it carefully for both outputs, with clear notes where boundaries or scope coverage differ.

Practical example: tender submission

A business is applying for a public sector or corporate tender.

The tender asks for a carbon footprint report and emissions reduction information.

A SECR disclosure may help if the business is in scope, but it may not be enough.

The tender team may need a standalone carbon footprint report that includes:

• Scope 1 emissions
• Scope 2 emissions
• Relevant Scope 3 emissions
• Methodology
• Reporting period
• Evidence notes
• Data quality commentary
• Carbon reduction actions
• Limitations

In this case, the carbon footprint report is likely the more useful document, with SECR used as supporting evidence if applicable.

How Switch Neutral supports SECR and carbon footprint reporting

Switch Neutral helps UK businesses prepare clear, structured and evidence-led carbon reports.

Our support can include:

• SECR reporting support
• Carbon footprint reports
• Scope 1, Scope 2 and Scope 3 calculations
• Carbon reporting for SMEs
• Carbon reporting for large businesses
• Audit-ready evidence packs
• Methodology notes
• Data collection templates
• Conversion factor application
• Reporting boundary review
• Emissions category mapping
• Tender-ready carbon reporting outputs

Our approach is designed to be practical and compliance-safe.

We focus on what the data supports.

We do not provide carbon neutral certification.

We do not provide net zero certification.

We do not make exaggerated environmental claims.

We help businesses understand what they have measured, how it was calculated, what evidence supports it, and what the report can reasonably be used for.

Final thoughts

SECR reporting and carbon footprint reporting are connected, but they are not the same.

SECR is a statutory reporting framework for eligible organisations.

A carbon footprint report is a broader, more flexible emissions report that can support customers, tenders, ESG reporting, internal governance and supply chain requests.

Some businesses need SECR.

Some businesses need a carbon footprint report.

Some need both.

The most important thing is to avoid treating either report as a box-ticking exercise.

A good report should be clear, evidence-led and proportionate. It should explain the reporting boundary, scopes, data sources, conversion factors, assumptions and exclusions.

It should also avoid unsupported environmental claims.

For UK businesses, the best carbon reporting process is one that produces numbers that can be explained, evidenced and reused across statutory, commercial and internal reporting needs.

Switch Neutral helps UK organisations prepare SECR reports, carbon footprint reports, Scope 1, Scope 2 and Scope 3 reporting outputs, methodology notes and evidence packs.

For support, visit our carbon reporting services page, our SECR reporting page, or contact Switch Neutral through the contact page.