Call for evidence outcome

UK greenhouse gas emissions reporting: Scope 3 emissions

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Detail of outcome

This Call for Evidence was to gather feedback on the benefits, costs, and practicalities of Scope 3 greenhouse gas (GHG) emissions reporting in the UK, including the Streamlined Energy and Carbon Reporting (SECR) framework.

We sought views on:

  • the costs, benefits and practicalities of Scope 3 greenhouse gas emissions reporting to help inform the government’s decision on whether to endorse the International Sustainability Standards Board (ISSB) standards in the UK
  • the current SECR framework to inform a Post-Implementation Review of the policy

The Call for Evidence received 184 responses, including from reporting organisations, trade associations, and investors. There was recognition of overlapping reporting requirements for large organisations. Concerns were raised on the challenges of obtaining primary data for scope 3 reporting, and the lack of a consistent methodology. Overall, responses show demand from stakeholders and investors for scope 3 reporting, and respondents felt the benefits outweigh the costs.

This summary document sets out views expressed on the themes set out in chapters: ISSB and GHG Protocol, Scope 3 Emissions, and SECR Post-implementation review.


Original call for evidence

Summary

We're seeking views on the costs, benefits and practicalities of Scope 3 greenhouse gas emissions reporting in the UK.

This call for evidence ran from
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Call for evidence description

On 26 June 2023, the International Sustainability Standards Board (ISSB) issued its inaugural standards for sustainability-related disclosures, including requirements for entities to report their Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions.

The GHG Protocol classifies a company’s emissions into 3 scopes:

  • Scope 1 emissions are the direct emissions from owned or controlled sources
  • Scope 2 emissions are the indirect emissions from the generation of purchased energy
  • Scope 3 emissions are all indirect emissions, not included in Scope 2, that occur in the value chain of the reporting company

Some of the largest organisations in the UK are currently required to disclose their Scope 1 and Scope 2 emissions in their annual reports in line with the Streamlined Energy and Carbon Reporting (SECR) framework, but Scope 3 emissions remain largely voluntary. The framework aims to increase awareness of energy costs and emissions within organisations by providing them with data to inform the adoption of energy efficiency measures and help them to reduce their impact on climate change. It also aims to provide greater transparency and consistency of disclosures for investors and stakeholders to enable them to hold businesses to account.

We’re seeking views on:

  • the costs, benefits and practicalities of Scope 3 greenhouse gas emissions reporting to help inform the government’s decision on whether to endorse the ISSB standards in the UK
  • the current SECR framework to inform a Post-Implementation Review of the policy

The call for evidence is open to all but may be of particular interest to:

  • UK businesses of all sizes (particularly existing SECR participants)
  • members of the investment community
  • trade associations
  • academics
  • others with an interest in environmental reporting

We may share responses across government and with the independent UK Sustainability Disclosure Technical Advisory Committee.

See our consultation / call for evidence privacy notice.

Documents

Updates to this page

Published 19 October 2023
Last updated 2129 November 2024 + show all updates
  1. Updated the summary of responses document to include a list of respondents.

  2. Summary of responses published.

  3. First published.

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