Measuring your business carbon footprint starts with clear boundaries and reliable activity data. A spreadsheet can be a useful first step, provided you document what is included and how the figures were calculated.
1. Define the reporting boundary
Choose the reporting year and identify the sites and activities covered. Separate direct emissions from your own operations (Scope 1), purchased energy (Scope 2) and other value-chain emissions (Scope 3). A calculation covering only electricity and fuel should not be described as your complete footprint.
2. Gather activity data
Collect energy bills, fuel records, travel information and relevant waste or purchasing data. Use actual quantities where available, such as kilowatt hours or litres. Record estimates and missing information rather than treating missing data as zero.
3. Apply suitable conversion factors
Multiply activity by the appropriate emissions factor, keeping units consistent. The UK government’s 2026 conversion factors include guidance for different activities. Use factors appropriate to the reporting period and location, and read the methodology before combining results.
For example, kilowatt hours multiplied by a factor in kilograms of CO₂ equivalent per kilowatt hour produces kilograms of CO₂ equivalent. Divide by 1,000 to express that result in tonnes. Avoid double-counting emissions across categories.
4. Review the result and act
Identify the largest sources and investigate practical reductions. Compare the cost and likely benefit of each action. Keep your calculation method consistent when comparing years, and explain changes to boundaries or data quality.
Describe the scope and limitations when sharing results. Offsetting does not remove the need to reduce emissions or justify an unsupported carbon-neutral claim.
See our sustainability reporting guide for the distinction between voluntary reporting and legal requirements. Our sustainability services can help organise the records and planning behind your next steps.
Book an introductory call to discuss your business.
Reviewed and updated: 24 October 2026.
